Hidden traps?
Many UK businesses have either ceased to trade or suffered reduced turnover due to the Covid-19 pandemic....
Indirect Tax
Indirect Tax
Building on brownfield incentives
Land remediation relief was first introduced in 2001 to encourage the development of brownfield (previously developed) l...
Charging towards the future
Electric vehicles are gaining traction in the UK.
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Better together?
An undeniable outcome of the annual VAT registration threshold being frozen at £85,000 since 2017 is that more clients a...
Blurring the lines
Until recently there was a clear distinction in EU law between ‘economic activity’ and ‘business activity’....
A share in the freehold
When marketing a flat, estate agents will often say that the seller also has a share in the freehold....
A matter of timing
Timing is everything. This is a much-used phrase in today’s society and is often quoted in diverse subjects ranging from...
Two for the price of one?
Multiple dwellings relief is available for purchasers of residential property who acquire interests in more than one dwe...
Will history repeat itself?
Stamp duty land tax (SDLT), being a mechanically transactional tax by nature, should in theory be a relatively simple ta...