Business or non-business?
Why is it important to be clear about what is a business activity?
Indirect Tax
Indirect Tax
A stable proposition?
Advertisements encouraging claims for stamp duty land tax (SDLT) refunds based on the difference in rates between proper...
Meeting a major challenge
Chancellor Rishi Sunak delivered his first Budget on 11 March in challenging circumstances.
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When a house is not a home
There is a need to review the tax position of residenti al property with haste.
Was it a mistake?
Within a matter of months, two cases concerning the court’s equitable jurisdiction to set aside voluntary dispositions o...
Practical VAT tips with bad debts
Despite a general healthy economy, there are still many businesses that have suffered recent bad debts....
The tax impacts of Brexit
Following the UK general election in December, the Brexit questi on facing businesses is no longer one of whether the UK...
Reverse charge challenges
A radical reverse charge system was due to be introduced for the construction industry on 1 October 2019; however, it wa...
Personal property tax unlocked
In my previous article, I considered the basic fundamentals of stamp duty land tax (SDLT).
Taxing the tech giants
Many countries are concerned that the profits-based international tax system is ill-suited for the digital world, where ...