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Personal tax
Tax rates and allowances for 2022/23

The relaxation of the lockdown rules hopefully means that staff  and customers will be able to get together for a decent Christmas party this year. Hurrah!

I enjoyed the comment of the judge in th e recent Court of Appeal decision in the VAT case of Royal Opera House Covent Garden Foundation v HMRC [2021] EWCA Civ 910): 

Family investment companies (FICs) are becoming increasingly popular in today’s age.

A client came to see me recently explaining that he and his wife were in the process of buying an old Victorian terraced house in West London, as a replacement of their main residence, in

Many UK businesses have either ceased to trade or suffered reduced turnover due to the Covid-19 pandemic.

Under Finance Act 1986 s 102, when there is a reservation of benefit in gifted property at the date of death, for inheritance tax purposes that property is treated by sub-section (3) as proper

Electric vehicles are gaining traction in the UK.

Land remediation relief was first introduced in 2001 to encourage the development of brownfield (previously developed) land at a time when there was a much stronger pro-brownfield narrati

Until recently there was a clear distinction in EU law between ‘economic activity’ and ‘business activity’.