Paying for Grenfell: Consultation on proposed residential property developer tax
In this article we consider the proposed new tax on property developers to contribute towards the cost of replacing unsafe cladding on high-rise residential buildings
19 May 2021
Entrepreneurs’ Relief and the Budget
Rumours of radical change to Entrepreneurs’ Relief in Budget 2020 – what’s the background to this, and is there anything business owners can do?
14 February 2020
Capital Gains Tax: what’s next following the Office of Tax Simplification report?
We consider the recommendations in the Office of Tax Simplification report, possible Capital Gains Tax changes in 2021 and their practical implications
03 December 2020
HMRC v Vermilion: HMRC wins Upper Tier Tribunal appeal on employment related securities
The Upper Tier Tribunal’s broad interpretation of ‘by reason of employment’ will be unhelpful in many cases, but permission to appeal has been granted
27 July 2020
Irish Bank Resolution Corporation Ltd v HMRC: The Court of Appeal decision
The Court of Appeal has clarified points on the taxation of branches and the interaction of UK law with double tax treaties
28 September 2020
Final draft of Unauthorised Unit Trusts (Tax) Regulations 2013
This article sets out the ambit of the Unauthorised Unit Trusts (Tax) Regulations 2013 (UUTs Regulations) and their impact on investors.
11 October 2013
Tax Changes: delaying the inevitable?
As anticipated, no major tax announcements were made in the 'mini-budget'. We consider what changes may be coming and provide some thoughts for planning ahead
21 July 2020
The new non-resident SDLT surcharge: an overview
A two per cent non-resident SDLT surcharge will apply from 1 April 2021. Our Tax Team provides an overview of the changes, highlighting some areas of possible difficulty
09 November 2020
Taxation of trusts: HMRC consults for a third time
On 6 June 2014 HMRC published its third consultation document over attempts to simplify IHT charges on trusts.
11 July 2014
Taxation of termination payments
HMRC undertook a consultation exercise on the taxation of termination payments in July 2015. A summary of the responses and a consultation on the draft legislation will be published later in 2016.
04 April 2016
History Remitting Itself? Remittances of Loan Collateral – Take 3
Once again, HMRC has unexpectedly changed the way it treats loan collateral for non-doms who use the remittance basis
22 June 2021
The FCA changes its mind on why a broker is unfit but he is banned anyway
The FCA has been allowed to change the grounds on which it banned an insurance broker, after having had to accept that its original reasons were flawed.
01 September 2014