His Dark Materials
The so-called ‘IR35’ legislation is now 21 years old.
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Building on brownfield incentives
Land remediation relief was first introduced in 2001 to encourage the development of brownfield (previously de...
The tax landscape of farming
It ought to be fairly straightforward. If a taxpayer is farming, as defined in the legislation, then the basic...
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The feeling of relief
We know that for many unincorporated businesses the last tax year has been a tough period to have been trading...
Political cogs are turning
Proponents of a coherent, modernised international tax system addressing the tax challenges of the digital eco...
Charging towards the future
Electric vehicles are gaining traction in the UK.
Learn to adapt; adapt to learn
It’s been over a year since we left our office desks for dining tables, swapped sushi bars for home cooked mea...
The tarnished silver lining
As the lockdown changes the way people work, rest and play, the value of real property must also be reconsider...
A legislative tangle
It feels like a lifetime ago since the UK left the EU at midnight on the 31 December 2020, having secured a fr...
Tooth and consequences
I have already covered the Tooth case, twice before – the Upper Tribunal’s decision was discussed in my articl...