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 of the ma...
Indirect Tax
Indirect Tax
EU withdrawal: a half-hearted separation?
The transitional period under the Withdrawal Agreement between the United Kingdom and the European Union has now expired...
It’s now time to act
On 24 December, negotiations to conclude the UK-EU Trade and Cooperation Agreement (TCA) ended.
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A fresh look for construction
It will be a case of third time lucky when the new reverse charge rules for the construction industry are finally introd...
The changing tax environment
With the increased public profile of environmental issues, particularly plastic pollution and climate change, tax has be...
The race towards net zero
Wherever you might sit in the spectrum of views on climate change, the UK has legally committed itself to reaching a 100...
Trading in goods post-Brexit
What will be the significance of a shipment of goods that arrives in GB from 1 January 2021 that has a value of less tha...
Moving the EU goalposts
Although the UK officially left the EU on 31 January, the status quo on trading arrangements continued after this date....
Establishing real commercial use
Pensfold, a Cayman Islands company, bought a small farm in 2017 with the intention of developing it into an eco-agritour...
Back to basins!
Subject to the usual caveats about making generalisations, tax disputes can typically be divided facts are....