The capital gains tax treatment for lost deposits: three recent cases
Contracts for the sale of interests in land commonly provide for completion by the payment by the purchaser of the outst...
Contracts for the sale of interests in land commonly provide for completion by the payment by the purchaser of the outst...
The purpose of this article is to highlight three areas ripe for review in relation to the Construction Industry Scheme ...
Aligned with the global focus on environmental, social and governance (ESG) issues, and with the aim of stimulating the ...
As the temporarily increased annual investment allowance (AIA) is due to revert to the standard £200,000 AIA limit from ...
The combined cases of Peter Lowe and Civic Environmental Systems Ltd v HMRC [2022] UKUT 84 (TCC) addressed three very di...
In the midst of the ‘Great Resignation’, and strong competition for talent, it has become key for businesses to look at ...
Tax revenue in the UK is rising to sustained levels not seen since the 1950s (see bit.ly/3MPhqMv).
The annual investment allowance (AIA) has been with us for 14 years, helpfully blurring the tax significance for many ta...
Chancellor Rishi Sunak delivered the Spring Statement on 23 March amidst a difficult UK and global context. The Statemen...
Over the past two years, and in response to the extraordinary challenges faced by many taxpayers as a result of the Covi...