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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): 

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.

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’.

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

Multiple dwellings relief is available for purchasers of residential property who acquire interests in more than one dwelling at the same time.

Timing is everything. This is a much-used phrase in today’s society and is often quoted in diverse subjects ranging from politics to sport. And tax, of course.

When marketing a flat, estate agents will often say that the seller also has a share in the freehold. In practice, however, that is rarely so.