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February 2019 celebrated the 15 year anniversary of the launch of Facebook, a US based social media and social networking service that initially launched online before being developed into a mobile

Why are the VAT rules on private tuition so important?

It is inevitable that there will be occasions when HMRC will want to look at a taxpayer’s records or those held by a third party.

Warranties and indemnities are a fundamental part of the suite of protections that purchasers require in a private company acquisition.

‘Yes, but staying in a flat’s cheaper – surely I can get a deduction for this?’

A tax liability insurance policy protects a taxpayer (or another party, e.g. one that is secondarily or jointly liable) against loss arising from a particular tax event.

Without appropriate planning, it is well known that earn-outs can make the negotiation of a deal more challenging, especially when compared with a no earn-out deal.

Writing about tax is a wonderful hobby. I have friends all over the country – none in HMRC perhaps, but friends elsewhere all over the country.

On share acquisitions, purchasers customarily seek protection in the share purchase agreement (SPA) for historic exposures (including tax exposures) of the company/group being acquired (target).

The purchase of real estate, whether a principal private residence or an investment property, is normally funded in part by equity provided by the purchaser, and in part by interest bearing debt pr