August 19, 2019

R&D tax credits: latest statistics, future changes

Updated: 18 August 2022 One of the most generous tax reliefs available to companies...

August 15, 2019

Vouchers, VAT and cryptocurrency

From 1 January 2019, some subtle changes to the VAT rules surrounding the issue...

August 12, 2019

Cryptocurrency and capital gains tax: HMRC seeks CGT evaders

Interest in cryptocurrency is continuing to grow and HMRC is no exception. It has...

August 6, 2019

Ingenious, but flawed: tax planning and the importance of the basics

After 22 days hearing the case earlier this year, the Upper Tribunal published at...

July 22, 2019

To give and to hold: capital gains tax holdover relief

Capital Gains Tax (“CGT”) is a tax on, er, capital gains.  So how can...

July 20, 2019

Tax on home working and implications for individuals and businesses

In an article for What Investment UK, we explain how working from home has...

July 5, 2019

A digital assets dictionary

The more time you spend exploring the world of digital assets, the more technical...

June 19, 2019

VAT and domestic reverse charge in the construction industry: update

Earlier this year, we covered the Construction Services Domestic Reverse Charge (“CSRDC”) and the...

June 19, 2019

Profits, gains and income: which is which and why it matters.

David Whiscombe revisits a question as old as Income Tax itself. “Income Tax, if...

June 18, 2019

Taxes on buying and owning a property

If you’re buying a property, it’s essential to consider tax. Getting it right can...

June 6, 2019

Moving thoughts: employee secondment and tax

David Whiscombe comments on temporary relocation. When an employee is temporarily seconded elsewhere, significant...

June 4, 2019

EIS and SEIS: the potential and the pitfalls

HMRC has released its latest statistics for the Enterprise Investment Scheme (EIS) and Seed...