Search
Pension withdrawals and consolidations: unintended consequences
The UK pensions system is designed to reward long-term saving. However, in practice, the transition from accumulation to decumulation is rarely a smooth path.
Online platform reporting: increased HMRC scrutiny
Digital platforms have become a normal route to market for individuals and businesses, with almost 4 million sellers using them in 2025.
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 sole traders and landlords alike.
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.
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 marginal claims.
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 companies.
Mutual trading: the four key conditions
The concept of what constitutes a trade is a fundamental question in UK tax law, forming the basis of many disputes between taxpayers and HMRC since tax was first levied on profits.
The high value council tax surcharge: a reform with significant implications
After months of speculation, the UK government’s much-trailed Budget was finally delivered at the end of November.
What does 2026 hold? Preparing for the year ahead
The year 2025 was one of tough fiscal choices and global disruption. In the UK, the Budget was the most obvious focal point – and one of the most anticipated in recent years.
