Insights

News & insights

Vouchers, VAT and cryptocurrency

From 1 January 2019, some subtle changes to the VAT rules surrounding the issue...

Cryptocurrency and capital gains tax: HMRC seeks CGT evaders

Interest in cryptocurrency is continuing to grow and HMRC is no exception. It has...

Ingenious, but flawed: tax planning and the importance of the basics

After 22 days hearing the case earlier this year, the Upper Tribunal published at...

R&D projects in the UK: finding your path to funding

As UK businesses continue to focus on innovating and standing out, research and development...

To give and to hold: capital gains tax holdover relief

Capital Gains Tax (“CGT”) is a tax on, er, capital gains.  So how can...

Tax on home working and implications for individuals and businesses

In an article for What Investment UK, we explain how working from home has...

A digital assets dictionary

The more time you spend exploring the world of digital assets, the more technical...

VAT and domestic reverse charge in the construction industry: update

Earlier this year, we covered the Construction Services Domestic Reverse Charge (“CSRDC”) and the...

Profits, gains and income: which is which and why it matters.

David Whiscombe revisits a question as old as Income Tax itself. “Income Tax, if...

Taxes on buying and owning a property

If you’re buying a property, it’s essential to consider tax. Getting it right can...

It ain’t over ’til the VAT lady sings: production costs at the Royal Opera House

A decision was recently reached at the First-tier Tribunal (“FTT”) in the case of...

Private dance tuition: VAT exemption available?

Over the years, the First-Tier Tribunal (“FTT”) has decided on a wide variety of...