Better together?
An undeniable outcome of the annual VAT registration threshold being frozen at £85,000 since 2017 is that more...
Indirect Tax
Indirect Tax
Blurring the lines
Until recently there was a clear distinction in EU law between ‘economic activity’ and ‘business activity’. ...
A share in the freehold
When marketing a flat, estate agents will often say that the seller also has a share in the freehold. In pract...
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A matter of timing
Timing is everything. This is a much-used phrase in today’s society and is often quoted in diverse subjects ra...
Two for the price of one?
Multiple dwellings relief is available for purchasers of residential property who acquire interests in more th...
Will history repeat itself?
Stamp duty land tax (SDLT), being a mechanically transactional tax by nature, should in theory be a relatively...
Get ready for major changes
Many GB businesses exporting low value shipments of goods to the EU have found the procedures very tricky sinc...
Key post-Brexit tax and customs changes
Amidst all the flurry of last minute Brexit negotiations and an 11th hour trade deal, it is easy to lose track...
EU withdrawal: a half-hearted separation?
The transitional period under the Withdrawal Agreement between the United Kingdom and the European Union has n...