Publications

Property partners: tax and joint ownership of investment property

When investment property is owned jointly by two or more people, the arrangement may...

How very civil

Rebecca Steinfeld and Charles Keidan have persuaded the UK Supreme Court that current English...

Tax can be fulfilling: people selling from overseas and UK VAT

It is averred that some people selling from overseas into the UK market (think...

Haworth: “Relevance” for Follower Notices

Finance Act 2014 introduced the concept of Follower Notices (“FNs”).  Broadly, these give HMRC...

Gaming and claiming: Video Games Tax Relief

Although HMRC has been accused of being somewhat behind the times when it comes...

Requirement to Correct and Failure to Correct: the new rules

Finance (No 2) Act 2017 introduced a new obligation for taxpayers to ensure that...

An averaging anniversary for farmers

2018 marks the 40th anniversary of the introduction of legislation in the 1978 Finance...

Wills: a few words

Karl Tausch seems to have been a man of few words.  His will read...

Timeless (or not) truths: hived-up trading losses

One seems to discover on an alarmingly regular basis that truths which one has...

What to be aware of when using cryptocurrencies in benefits

You may be among the increasing number of people taking Bitcoin and other cryptocurrencies...

Not simples: the ins and outs of IHT liability

The Daily Telegraph recently carried the cautionary tale of Mr Glyne Harris who had...

Making Tax Digital and VAT: are you ready?

Over the next few years, the government’s Making Tax Digital (MTD) initiative will make...