The Windsor Framework: a new beginning for trade with Northern Ireland
As is well known, the whole point of the Northern Ireland Protocol was to prevent a hard border on the Island of Ireland...
Post-Brexit trade: complexities of B2B and B2C
Brexit introduced some important changes to the tax aspects of importing and exporting goods and to a lesser extent, ser...
Post Brexit trade: the changes to tax on importing and exporting goods and services
Brexit introduced some important changes to the tax aspects of importing and exporting goods and to a lesser extent, ser...
Capital tax issues affecting residential property investment
This is the second of a two-part, back to basics, article on property matters for individuals.
Income tax issues in commercial letting
This is a the first of a two part back to basics article on property matters for individuals.
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...
A diverse farm life
Many farms in the UK have diversified into other commercial on-farm ventures, or are considering doing so....
The tax landscape of farming
It ought to be fairly straightforward. If a taxpayer is farming, as defined in the legislation, then the basic farming t...
The feeling’s mutual?
It was the decision in Professional Game Match Officials Limited (PGMOL) [2020] UKUT 147 (TCC) on employment vs self-emplo...
Eat in or take away?
Editor’s note: Since this article was written, our decisions about how and where we can eat and travel have been signifi...