01925 363 006
Does it Really Matter If members of the Rich List Quit the UK? Flicking through the pages of our national newspapers – tabloids and broadsheets alike – one would be forgiven for thinking that Britain has a fascination with money. Yet discussing one’s own wealth or that of others used 
Read more
Employee Ownership Trust is Sweet Music for Richer Sounds Many successful businesses have been born out of the spark of individual genius but few ever reach their full potential as one-man (or woman) bands. Entrepreneurs – those responsible for the original idea – often require the insight, experience and industry 
Read more
Are Buy To Let Landlords Toughing Out The Stamp Duty Squeeze? At the end of last year, I wrote an article on this ‘blog which analysed a number of different sources of information relating to the private residential rental sector. They all appeared to show that a succession of initiatives 
Read more
Kaye Adams v HMRC: Tribunal defeat broadcasts HMRC’s problems with IR35 Introduction As has been previously noted on the pages of this ‘blog, the vocabulary employed by HMRC to describe its pursuit of those whom it regards as unfairly dodging their fair share in tax is somewhat muscular. For instance, 
Read more
Derry Case: a failed attempt in ‘legal archaeology?’ Derry case: Introduction There is no shortage of small businesses and personal taxpayers who confess to being more than a little confused by tax. When you consider the length (more than 21,000 pages) of the handbook relied on by so many to 
Read more
Derry Supreme Court case – a technical overview Background – Derry Supreme Court case Earlier this week, the Supreme Court handed down its judgement in the Derry case. The decision was a unanimous one in favour of the taxpayer. However, even in the heady world of tax, this was not 
Read more
Every so often, a news story surfaces which almost beggars belief. Such a report emerged in the Sunday Times last week, detailing how gangsters across Britain stole billions of pounds in a series of VAT, benefit, mortgage and credit card frauds. Eight billion pounds is believed to be have been 
Read more
Bitcoin Tax – CGT Bitcoin tax – general  For a full guide on the taxation of cryptocurrency, including Bitcoin, in the UK please visit here. Bitcoin tax in the UK In broad terms, those individuals who have disposed of cryptoassets will be taxable to either Capital Gains Tax (CGT) or income 
Read more
Letting Relief Changes – PPR relief – Private Residence Relief Deemed Occupation… Introduction As you may be aware, private residence relief is a highly attractive relief. For our full guide on PPR relief then please visit here. PPR relief is potentially available in respect of: Actual occupation; and Periods of 
Read more
PPR relief 18 months PPR relief 18 months – Introduction PPR (Principal Private Residence) relief is a valuable Capital Gains Tax (CGT) relief. For our full guide on PPR relief then please visit here. When is PPR relief available? It is potentially available in relation to both: Periods of actual occupation; 
Read more