Business or non-business?
Why is it important to be clear about what is a business activity?
Why is it important to be clear about what is a business activity?
Advertisements encouraging claims for stamp duty land tax (SDLT) refunds based on the difference in rates between proper...
The broader background to the economic substance test is the Inclusive Forum Project to tackle base erosion and profit s...
Historically, trusts have been the ‘go to’ for passing wealth between generations as they provide a well-trodden and ver...
We’re all aware that things are changing daily in respect to COVID-19. This article was correct at the time of writing o...
Chancellor Rishi Sunak delivered his first Budget on 11 March in challenging circumstances.
In 2019, we saw a number of cases directly addressing the culpability of taxpayers and, in particular, the meaning of de...
Over the past few years, doubts have been raised about whether the Taxes Management Act (TMA) 1970 has kept up with HMRC...
Woodlands are currently potentially more profitable than they have been previously, possibly more so than they have been...