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...
March 3, 2021
When is an employment not an employment? Atholl House Productions
Another day, another case about the tax status of a TV presenter. This time...
February 23, 2021
End of Uber’s road trip: drivers are workers
On 19 February the Supreme Court published its decision in the Uber case, thus...
February 23, 2021
Cash and the recovery: Futureproof your business
The beginning of the end, it seems, is in sight. In the months ahead...
February 12, 2021
BKL and LTSB: achieving together
For National Apprenticeship Week 2021, we’re reflecting on our nine-year relationship with Leadership Through...
February 8, 2021
To incorporate or not to incorporate: residential property portfolios
On 1 April the Stamp Duty Land Tax (SDLT) zero rate band for residential...
February 1, 2021
Cars: beware of benefits
The recent First-tier Tribunal case of Tim Norton Motor Services Ltd [2020] UKFTT 503...
January 18, 2021
Tax relief and personal pensions
Reducing your tax liability is one of the most effective ways to gain the...
January 15, 2021
Fixing FHL failure
Commercial letting of furnished holiday accommodation (referred to as a furnished holiday letting or...
January 12, 2021
The Argo noughts: Transfer of Assets Abroad
In HMRC v Andreas Rialas [2020] UKUT 367 (TCC) the Upper Tribunal gives helpful...
January 7, 2021
Ordinary but not straightforward: preference share rights
The meaning of ‘ordinary share capital’ (‘OSC’) mattered greatly to Stephen Warshaw. If certain...
December 17, 2020
SDLT: multiple dwellings, multiple complexities
Stamp Duty Land Tax (‘SDLT’) is not a simple tax. How much you pay...