The demystification of decentralised finance: finding our way through
HMRC introduced updated guidance on crypto assets on 2 February 2022, looking at the world of decentralised finance (DeFi) (see CRYPTO61214 at bit.ly/36LQP
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The loss-carry back rules following an increase in earlier profits
The combined cases of Peter Lowe and Civic Environmental Systems Ltd v HMRC [2022] UKUT 84 (TCC) addressed three very distinct issues, including Mr Lowe’s entitlement to obtain relief for
A new tax regime for qualifying asset holding companies
The UK has done much in recent years to build its reputation as a location for fund management.
Embiricos: the scope of partial closure notices
The original Self-Assessment code was drafted almost 30 years ago and it might be said that its age is showing in places, although some enhancements and modernisations have been introduced piecemea
Avoiding enforcement action due to tax debt
Over the past two years, and in response to the extraordinary challenges faced by many taxpayers as a result of the Covid-19 pandemic, the UK government has provided extra resources to assist those
The OTS launches a new review of tax simplification
The Office of Tax Simplification has just announced a new review to consider what tax simplification means.