December 14, 2021

Metropolitan International Schools: record decision

The First-tier Tribunal case of Metropolitan International Schools Ltd [2021] UKFTT 438 (TC) was...

December 3, 2021

Rules is rules: VAT input tax requirements

Mpala Mufwankolo ran a pub in Tottenham, renting the property from a landlord who...

December 1, 2021

Corporate munificence: beware

Using your private company to make charitable donations can be sensible and tax-efficient: donations...

November 29, 2021

Customer-funded R&D: Quinn and tax

R&D tax credits provide valuable support to businesses undertaking cutting edge projects.  The main...

November 24, 2021

Deductive reasoning: Hargreaves v HMRC

A company is in some circumstances required to deduct and account for income tax...

November 18, 2021

Crypto capital gains and share pooling explained

Capital gains summary When an individual transfers one crypto to another, or to fiat...

November 18, 2021

Ethereum and DeFi tax reporting: borrowing, lending, loans

Ethereum’s blockchain has allowed for a plethora of different protocols to be developed, leading...

November 18, 2021

Cryptocurrency tax brackets: earnings, gains

In the UK, cryptocurrencies which have been earned by individuals are likely to be...

October 13, 2021

Electric warriors: tax and electric company cars

We suspect that drivers of electric cars may have been unable to resist a...

October 11, 2021

LLP: Employee or Member?

Although we are all familiar with the adjective ‘self-employed’, it is a logically nonsensical...

October 6, 2021

Why business plans aren’t just for startups

At some point in the life of a business – generally before it has...

October 4, 2021

Employment: referees case goes to a replay

We commented last year on the dispute between Professional Game Match Officials Ltd (‘PGMOL’)...