All bets are off
In Fisher v HMRC [2020] UKUT 62 (TCC), Philip Baker QC and Rory Mullan successfully represented taxpayers Stephen, Anne ...
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Terminator 2
Although always a business risk, the current Coronavirus crisis is likely to have caused (or will lead to) the early ter...
Dealing with tax debt
In response to the Covid-19 health pandemic, the UK government announced extra resources to assist those struggling to p...
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VAT schemes for small businesses
The three main VAT schemes that are available to small and medium enterprises (SMEs) are:
A fresh look at VAT groups
The rules on VAT grouping recently underwent some changes as a result of legislation introduced in the Finance Act 2019,...
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...
Partners in tax
As I noted in my January 2020 article ‘What a carry-back!’, there remain a number of unresolved questions concerning the...
The economic substance test
The broader background to the economic substance test is the Inclusive Forum Project to tackle base erosion and profit s...
Meeting a major challenge
Chancellor Rishi Sunak delivered his first Budget on 11 March in challenging circumstances.
Building savings
The recent introduction of the Structures and Buildings Allowance (SBA) has focused considerable attention on the neglec...