Online platform reporting: increased HMRC scrutiny
Digital platforms have become a normal route to market for individuals and businesses, with almost 4 million sellers usi...
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Tax audits: be ready for tomorrow’s enquiry
For most of my career as a tax professional, I have been fascinated by the idea of doing things better, smarter and in a...
Employee shareholder exits: capital or income?
There are many commercial reasons why an employer would want a departing employee shareholder to give up their shares....
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Mutual trading: the four key conditions
The concept of what constitutes a trade is a fundamental question in UK tax law, forming the basis of many disputes betw...
Umbrella companies: labour supply chains
Over the last 25 years, the UK’s employment tax legislation has evolved largely in response to repeated attempts by succ...
Tax threshold freezes: the impact of fiscal drag
Since the Budget, there has been much debate over whether Rachel Reeves and the Labour government have breached their ma...
A company share buyback: the battle of Boulting
In my October 2020 article ‘On the way to the forum’, I looked at an unsuccessful judicial review claim reported as R (o...
What does 2026 hold? Preparing for the year ahead
The year 2025 was one of tough fiscal choices and global disruption.
Football finances: HMRC’s crackdown on non-compliance
In September 2025, former England and Liverpool footballer John Barnes was declared bankrupt following a petition by HMR...
Remote and flexible working: an overseas adventure
The changes in the way people work, combined with recent legisative changes that expand employees’ rights to request fle...