The temporary workplace: applying the intention or expectation test
The travel and subsistence rules are complex and can be difficult for employers to apply on a consistent basis, particul...
The travel and subsistence rules are complex and can be difficult for employers to apply on a consistent basis, particul...
Contracts for the sale of interests in land commonly provide for completion by the payment by the purchaser of the outst...
Work to listed buildings is complex with specialist buildings needing specialist tradesmen.
The concept of connected persons appears throughout the direct taxes legislation.
Broadly speaking, the high income child benefit charge applies where a taxpayer has adjusted net income of over £50,000 ...
The circumstances underlying this case concern a series of family tragedies which I do not wish to belittle in any way....
In 1786, Robert Burns wrote about the need ‘to see ourselves as others see us’.
There’s an old saying that ‘there’s no such thing as a free lunch.’ Fortunately, that is not always the case, and charit...
The UK General Anti Abuse Rule (GAAR) was introduced in April 2013 (and applies to arrangements entered into on or after...
The Economic Crime (Transparency and Enforcement) Act (‘the Act’) became law on 15 March 2022.