Murphy’s Law
It is well known that the rules for obtaining a tax-allowable deduction from employment income are particularl...
Features
Features
A complicated gift
Under Finance Act 1986 s 102, when there is a reservation of benefit in gifted property at the date of death, ...
Hidden traps?
Many UK businesses have either ceased to trade or suffered reduced turnover due to the Covid-19 pandemic. ...
Most popular reads
Latest briefings
The threshold certainty
On 2 July 2021, the Supreme Court released its decision in the long running case of R (oao Haworth) v HMRC [20...
A hive of activity
It always sounds so simple: ‘Hive down the trade and assets into a new company (‘Newco’) and dispose of Newco ...
Demolition job
Watching your house fall to the ground may sound like a homeowner’s worst nightmare.
A new philosophy of tax
On 2 July, the Office of Tax Simplification published its report on ‘Making better use of third party data: a ...
An unintended pitfall?
There are many reasons why a shareholder may give shares away, including as part of a succession plan to provi...
Pay attention to the letter
One of the biggest factors in claims against professionals is the issue of the engagement letter and the scope...