June 24, 2021
Tasting and wasting: whisky casks and tax
When Kenneth Clarke was Chancellor of the Exchequer, he exercised his right to drink...
June 21, 2021
Substitution explained: Northern Light Solutions Ltd
No: not the sort of substitutions made in the course of the Euro 2020...
June 9, 2021
Gone for a Burton: deferred revenue expenditure
Although the numbers are large in the recent First-tier Tribunal case of West Burton...
June 7, 2021
Cryptocurrency gains, property purchases and investment structures
If you’ve made large gains through investing in cryptocurrency, you may be planning to...
May 20, 2021
Report: The Future of EMIs
May 20, 2021
Financial planning and your business
Owning your own business can be an intimidating experience. There are many things to...
May 17, 2021
IR35 and The Big Match: Lineker v HMRC
Everyone knows about the IR35 rules. Broadly, they apply if you provide your personal...
May 17, 2021
VAT on land and property: HMRC consultation
When the then-Chancellor Anthony Barber introduced VAT in the UK on April Fool’s Day...
April 27, 2021
Good news from HMRC: SDLT and buying a mix of commercial and residential properties
Different rates of stamp duty land tax (‘SDLT’) apply to residential and to non-residential...
April 7, 2021
Annual Tax on Enveloped Dwellings: action required!
The Annual Tax on Enveloped Dwellings (ATED) regime came into force on 1 April...
March 29, 2021
Donner et retenir ne vaut: IHT rules on gifts with reservation of benefit
Our recent article Timeo Danaos et dona ferentes highlighted one pitfall of the inheritance...
March 18, 2021
Timeo Danaos et dona ferentes: IHT rules on lifetime gifts
The sad case of Kirsty Makin, reported in The Times this week, highlights the...