Supporting the vulnerable and those with complex needs
Do any of these scenarios sound familiar?
Personal tax
Personal tax
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...
Pension withdrawals and consolidations: unintended consequences
The UK pensions system is designed to reward long-term saving.
Most popular reads
Latest briefings
Savings for disabled people: the case for a simpler approach
For many disabled people, and for those who support them, the ability to build up savings can be critical....
The landlord challenge: adapting to MTD for Income Tax
The introduction of Making Tax Digital for Income Tax from 6 April 2026 is often described as a broad reform affecting s...
Mixed-use stamp duty land tax: history of commercial abuse
There have been numerous tribunals concerning mixed-use stamp duty land tax, many reflecting HMRC’s resistance to margin...
Cross-border structuring: US citizens with UK limited companies
UK practitioners increasingly advise US citizens who are resident in the UK and operate through UK private limited compa...
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...
The high value council tax surcharge: a reform with significant implications
After months of speculation, the UK government’s much-trailed Budget was finally delivered at the end of November....
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...