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 8, 2019

OTS Inheritance Tax review: our initial reactions

Keen-eyed readers may have spotted that on Friday the Office of Tax Simplification (“OTS”)...

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 17, 2019

It ain’t over ’til the VAT lady sings: production costs at the Royal Opera House

A decision was recently reached at the First-tier Tribunal (“FTT”) in the case of...

June 14, 2019

Private dance tuition: VAT exemption available?

Over the years, the First-Tier Tribunal (“FTT”) has decided on a wide variety of...

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...

May 31, 2019

VAT and property transactions – advise with care!

The Court of Appeal (“COA”) has released an interesting decision in the case of...