Fixing FHL failure
Commercial letting of furnished holiday accommodation (referred to as a furnished holiday letting or...
Third lockdown, further COVID-19 support
In his Economic Update speech to the House of Commons this week, Rishi Sunak...
The Argo noughts: Transfer of Assets Abroad
In HMRC v Andreas Rialas [2020] UKUT 367 (TCC) the Upper Tribunal gives helpful...
Webinar: Year end tax planning
Tax planning tips for 2021 2020 brought financial uncertainty for many people and their...
Ordinary but not straightforward: preference share rights
The meaning of ‘ordinary share capital’ (‘OSC’) mattered greatly to Stephen Warshaw. If certain...
Significant change on 1 January 2021
With effect from 1 January 2021, VAT on women’s sanitary products has been removed....