Health and Social Care Levy
On 9 September, the Prime Minister announced to the House of Commons (see bit.ly/2XgFe6B ) that the government would:...
Personal tax
Personal tax
The threshold certainty
On 2 July 2021, the Supreme Court released its decision in the long running case of R (oao Haworth) v HMRC [2021] UKSC 2...
Demolition job
Watching your house fall to the ground may sound like a homeowner’s worst nightmare.
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An unintended pitfall?
There are many reasons why a shareholder may give shares away, including as part of a succession plan to provide continu...
His Dark Materials
The so-called ‘IR35’ legislation is now 21 years old.
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 of relief
We know that for many unincorporated businesses the last tax year has been a tough period to have been trading....
Charging towards the future
Electric vehicles are gaining traction in the UK.
Tooth and consequences
I have already covered the Tooth case, twice before – the Upper Tribunal’s decision was discussed in my article ‘The hon...
Converting trust losses into winnings
Capital gains and capital losses arising to non‑resident trusts were generally outside the scope of UK capital gains tax...