What is the true cost?
One of the wider issues in taxation is the extent to which costs may be deducted from investment income and gains....
Features
Features
Hancock's half-decent argument
Writing about tax is a wonderful hobby. I have friends all over the country – none in HMRC perhaps, but friends elsewher...
An early exit
Without appropriate planning, it is well known that earn-outs can make the negotiation of a deal more challenging, espec...
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All or nothing
Judge Robin Vos and Helen Myerscough recently found in favour of the taxpayer in Embiricos v Revenue and Customs Commiss...
Image rights
The recent decision of the First-tier Tribunal (FTT) case Hull City AFC (Tigers) Limited v HMRC [2019] UKFTT 227 (the Hu...
Gifting the family home
The British press has been full of headlines on inheritance tax this year, targeting in particular the baby boomer gener...
The spousal bypass trust
The introduction of Pension Freedoms brought about the widening of the range of potential beneficiaries on death in the ...
Sharing value
Entrepreneurial companies wanting to recruit and retain high calibre staff are increasingly looking for simple and effec...
Seeing the scope
New legislation is being introduced that will impact businesses that receive supplies of building and construction servi...
The right balance
There are a number of situations in which a practitioner may be asked either to release information to a third party or ...