DeFi and staking: clarity on the tax treatment
On 2 February 2022, HMRC released a much anticipated and needed update to its Cryptoassets Manual, expanding its coverage of Decentralised Finance (“DeFi”). Included in
Deductibility of defence costs: Rogers
One of the main criteria for deducting an expense in computing taxable profit of a trade is that the expense must be incurred ‘wholly and
Recruitment and employer brand: AGN report
As members of AGN International’s network of accountants and business advisers, we’re pleased to share this edition of Global Business Voice focusing on recruitment. It
Tax rate: a world record? Marriage Allowance
What’s the highest tax rate you’ve encountered? 45%? 50%? The 98% rate of the 1970s? How does 25,000% sound? Well, 25,240% to be precise. It’s
The BADR oxymoron: activity can be passive
Deafening silences. Open secrets. Exact estimates. And to the secular pantheon of oxymorons we must now add passive activities. Dr Assem Allam’s case before the
