Hidden traps?
Many UK businesses have either ceased to trade or suffered reduced turnover due to the Covid-19 pandemic....
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Features
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...
A hive of activity
It always sounds so simple: ‘Hive down the trade and assets into a new company (‘Newco’) and dispose of Newco to a buyer...
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Demolition job
Watching your house fall to the ground may sound like a homeowner’s worst nightmare.
A new philosophy of tax
On 2 July, the Office of Tax Simplification published its report on ‘Making better use of third party data: a vision for...
An unintended pitfall?
There are many reasons why a shareholder may give shares away, including as part of a succession plan to provide continu...
Pay attention to the letter
One of the biggest factors in claims against professionals is the issue of the engagement; letter and the scope of the r...
His Dark Materials
The so-called ‘IR35’ legislation is now 21 years old.
Building on brownfield incentives
Land remediation relief was first introduced in 2001 to encourage the development of brownfield (previously developed) l...