December 20, 2019

Loan Charge Review: Christmas cheer for some

The Independent Review of the controversial “Disguised Remuneration Loan Charge” has been published, as...

December 16, 2019

A Fortnight in Fintech: blockchain, Bitcoin, carbon and contactless

Where finance meets technology, interesting things continue to happen. It’s been no surprise to...

December 12, 2019

Spring rolls losses forward – unsuccessfully: the “relevant liabilities” restriction

Usually, a company can carry forward trading losses only so long as it continues...

November 22, 2019

Accelerated payment notices and Eclipse: HMRC Locked out

The Court of Appeal have quashed follower notices (“FNs”) and accelerated payment notices (“APNs”)...

November 22, 2019

BlackRock and a hard place: financial services, VAT and the reverse charge

Many businesses in the financial services sector are unable to recover VAT because they...

November 19, 2019

Structures as plant: SSE Generation Ltd

Since the Annual Investment Allowance (“AIA”) limit was increased to £1,000,000 (until 31 December...

November 18, 2019

Chargeable benefit: tax advantages of electric and low emission vehicles

Updated: January 2022 The Government have sought for a number of years to incentivise...

November 13, 2019

The Higgins hotel hassle, Chapter 3: CGT and off-plan purchases

David Whiscombe comments on the limits of Main Residence exemption. Broadly, you get full...

November 12, 2019

A Fortnight in Fintech: Libra, Hong Kong, FCA and OneCoin

Where finance meets technology, interesting things continue to happen. As ever, cryptocurrency is a...

November 12, 2019

Dwelling on capital allowances: claiming on residential property

Hora Tevfik v HMRC was a recent case about capital allowances for Houses in...

November 11, 2019

Why do HMRC require self-assessment returns?

You might have thought that the question of why HMRC require people to file...

November 8, 2019

Beware boutiques bearing gifts: property, stamp duty and treading with care

If you’ve made a property purchase, you may then have been contacted by a...