Property commencement rules: a case for an earlier start
This article examines HMRC’s interpretation of when a UK property business commences and considers whether the statutory...
Features
Features
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....
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....
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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...
Preserving heritage: a changing inheritance tax landscape
Heritage estates do not fit neatly into the UK’s inheritance tax framework.
Tax treatment of electric vehicle charging: a power play
As more of us acquire electric cars, the question of taxation looms.
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...
CIS fraud: how to protect gross payment status
From 6 April 2026, the construction industry faces a significant shift in how HMRC tackles supply chain fraud within the...
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...