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...
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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...
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Tooth and consequences
I have already covered the Tooth case, twice before – the Upper Tribunal’s decision was discussed in my articl...
Converting trust losses into winnings
Capital gains and capital losses arising to non‑resident trusts were generally outside the scope of UK capital...
Sharing the load
Businesses can see tax compliance outsourcing as a disruptive event.
Learn to slice correctly
Anybody who has studied for the CTA qualification will be familiar with the basics of taxing chargeable event ...
Better together?
An undeniable outcome of the annual VAT registration threshold being frozen at £85,000 since 2017 is that more...
Blurring the lines
Until recently there was a clear distinction in EU law between ‘economic activity’ and ‘business activity’. ...
Tailoring our support
The past year has been truly historic and has left its mark on us all in very different ways. ...