Residential or non-residential: mixed-use transactions
As the complexity of the stamp duty land tax legislation has grown, so has the number of cases heard at tribunal....
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Key Budget decisions: what they will mean in practice.
Writing about the Spring Budget isn’t easy, not least because we have already heard from economists, politicians and com...
Capital interests: mixed member partnerships
In January, the First-tier Tribunal handed down its decision in Boston Consulting Group UK LLP and others v HMRC [2024] ...
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Restricted stock units: the cost of vesting
Often shares or units in an employing company abroad, say the US, are granted to their UK resident employees, who may ho...
COP 9 investigations: suspected tax fraud
The latest figures for serious civil tax investigations show HMRC’s continued action against potential tax fraud...
Local authorities: VAT on income generating activities
In 2020, the First-tier Tribunal handed down its initial decisions in three linked appeals: Chelmsford City...
Sole traders and SMEs: better business structures
According to government statistics, there are 4.8 million companies on the Companies House register that have a...
Resident non-domiciles: the end of the line?
Following a series of significant changes to the taxation of non-doms in both 2008 and 2017, the Spring Budget m...
Disclosure to third parties: when should you share?
Tax practitioners should be aware of risk issues that can arise in their professional practices, and they should avoid t...
High income benefit charge: common misconceptions
The many tribunal decisions on the high income child benefit charge, mostly concerned with ‘reasonable excuse’, reflect ...