Hidden traps?
Many UK businesses have either ceased to trade or suffered reduced turnover due to the Covid-19 pandemic....
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An unintended pitfall?
There are many reasons why a shareholder may give shares away, including as part of a succession plan to provide continu...
The tax landscape of farming
It ought to be fairly straightforward. If a taxpayer is farming, as defined in the legislation, then the basic farming t...
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The tarnished silver lining
As the lockdown changes the way people work, rest and play, the value of real property must also be reconsidered....
A legislative tangle
It feels like a lifetime ago since the UK left the EU at midnight on the 31 December 2020, having secured a free trade a...
Better together?
An undeniable outcome of the annual VAT registration threshold being frozen at £85,000 since 2017 is that more clients a...
Time to adjust our working lives
Covid-19 has, without doubt, shone a light on some of the deeply entrenched traditional values and behavioural constrain...
Capital gains tax made easier?
In July 2020, Chancellor Rishi Sunak requested that the Office of Tax Simplification review capital gains tax:...
Unforeseen complexities
In October 2020, LITRG published a website arti cle ‘Thinking of se tti ng up a limited company? Pause and Think!’ (tiny...
