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...
Features
Features
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...
Demolition job
Watching your house fall to the ground may sound like a homeowner’s worst nightmare.
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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...
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...