Legitimate expectations
One of the longstanding issues in tax appeals concerns the jurisdiction of the First-tier Tax Tribunal....
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When the car stalls
On 24 August 2021, the First-Tier Tribunal released the decision in Smallman & Sons Ltd v HMRC [2021] UKFTT 300 (TC)...
A new trade in renewables
This is the third and final part of my Back to Basics articles on farming tax and I want to review some of the tax effec...
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Autumn Budget 2021
Personal tax Tax rates and allowances for 2022/23
An industry game changer?
The video game market has evolved into the UK’s most lucrative entertainment sector.
Death and the estate
There are some particular processes for income tax and capital gains tax, and some specific rules applying, when an indi...
The fight against cybercrime
Ensuring that you’re operating securely in cyber space can be a daunting prospect, but there’s plenty of advice and guid...
The evolution of the UK REIT regime
After launching in 1960 in the US, more than 45 countries now have their own real estate investment trust (REIT) regime,...
A diverse farm life
Many farms in the UK have diversified into other commercial on-farm ventures, or are considering doing so....
The future of finance
In a world where time is precious, fast and secure, digital financial solutions are being welcomed with open arms....