July 5, 2019
A digital assets dictionary
The more time you spend exploring the world of digital assets, the more technical...
June 19, 2019
VAT and domestic reverse charge in the construction industry: update
Earlier this year, we covered the Construction Services Domestic Reverse Charge (“CSRDC”) and the...
June 19, 2019
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...
June 18, 2019
Taxes on buying and owning a property
If you’re buying a property, it’s essential to consider tax. Getting it right can...
June 17, 2019
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...
June 14, 2019
Private dance tuition: VAT exemption available?
Over the years, the First-Tier Tribunal (“FTT”) has decided on a wide variety of...
June 6, 2019
Moving thoughts: employee secondment and tax
David Whiscombe comments on temporary relocation. When an employee is temporarily seconded elsewhere, significant...
June 4, 2019
EIS and SEIS: the potential and the pitfalls
HMRC has released its latest statistics for the Enterprise Investment Scheme (EIS) and Seed...
May 31, 2019
VAT and property transactions – advise with care!
The Court of Appeal (“COA”) has released an interesting decision in the case of...
May 23, 2019
Overseas VAT reclaim – time limits are not enforceable!
A recent decision from the Court of Justice of the European Union (“CJEU”) –...
May 21, 2019
CGT and non-resident partners
Partnerships are funny things, in many ways. None more so than for tax, and...
May 14, 2019
Could you be at risk of losing your lifetime allowance protection?
The lifetime allowance (LTA) represents the limit on the amount of pension savings that can be...