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In a world where time is precious, fast and secure, digital financial solutions are being welcomed with open arms.

There are many reasons why a shareholder may give shares away, including as part of a succession plan to provide continuity for the business and its management in the future, to pass the busin

It ought to be fairly straightforward. If a taxpayer is farming, as defined in the legislation, then the basic farming tax rules will apply.

It feels like a lifetime ago since the UK left the EU at midnight on the 31 December 2020, having secured a free trade agreement.

As the lockdown changes the way people work, rest and play, the value of real property must also be reconsidered.

An undeniable outcome of the annual VAT registration threshold being frozen at £85,000 since 2017 is that more clients and advisers are interested in the controversial topic of business splitt

In July 2020, Chancellor Rishi Sunak requested that the Office of Tax Simplification review capital gains tax: 

Covid-19 has, without doubt, shone a light on some of the deeply entrenched traditional values and behavioural constraints of the legal profession – and especially the Bar.

The net zero agenda is accelerating.

In October 2020, LITRG published a website arti cle ‘Thinking of se tti ng up a limited company? Pause and Think!’ (tinyurl.com/44emautu).