Background   For many, despite its worries, lockdown has offered a chance to recalibrate the split between work and free time. As such, many peopke I’ve spoken to have been 
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Non Resident Property Purchases – The 2% Surcharge What is the non-resident 2% surcharge? From April 2021, non-residents purchasing UK residential property will be subject an additional 2% of SDLT 
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Happy 10th Birthday to the Office for Tax Simplification On the Office for Tax Simplification’s 10th birthday, Andy Wood & Thomas Slipanczewski look at it’s role in combating the UK’s 
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Wealth tax: will it work? Background Back to wealth tax, eh? Well, let’s blame the Guardian. Earlier this week, it published a letter signed by 83 of the world’s richest 
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Employment Related Securities (ERS) The term Employment Related Securities (ERS) means that the shares or securities in question are acquired in connection with an employment. The term securities is defined 
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Self Assessment Tax & Payments Due July 2020 On 31 July each year, many individual taxpayers (including Trustees) are required to make an income tax payment on account. The government 
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COIVD-19 Stamp Duty Holidays The Chancellor of the Exchequer – Rishi Sunak – announced a stamp duty ‘holiday’ bringing the 0% threshold up from £125,000 to £500,000 for purchases of 
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COVID 19 VAT Cuts & Hospitality The Chancellor has announced that the 5% reduced rate of VAT will temporarily apply to certain services provided by the hospitality sector, from next 
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Loan charge is not cricket Recently, Boris Johnson declared that the cricket ball was a ‘natural vector for disease.’ Over the years, many teammates have described my bowling as filthy, 
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Introduction – VAT and commercial property It is worth noting that VAT and commercial property is a complex area. This article is to act as a brief summary of some 
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