21 Dec, 2018 Sun, sand and suspicious tax authorities: will the EU blacklist the USA? By Joe Maughan “The difference between tax evasion and tax avoidance is: (a) whatever the IRS says; (b) 20 years in prison; (c) a good lawyer; (d) all...
19 Dec, 2018 Supreme Court closes door on using redevelopment solely to oppose tenancy renewal By Mark Lawrence The Supreme Court has decided that a landlord cannot resist the exercise of a business tenant’s statutory right to a new tenancy on the...
18 Dec, 2018 Preparation time again... By Ashley Greenbank The news this morning was that the Government will be stepping up its preparations for a no-deal Brexit. This is perhaps not surprising...
14 Dec, 2018 Restrictive covenant not modified to excuse development built in breach By Nick Barnes Developers should beware before deciding to build in breach of restrictive covenants. They should not assume that a combination of a...
10 Dec, 2018 Is tax a corporate governance matter? By Gregory Price Earlier today the Financial Reporting Council published the final version of the Wates Principles – a new framework for corporate...
27 Nov, 2018 The ghost of Budgets past: tax on employee loans made since 1999 By Joe Maughan Cast your mind back to Spring 2016, you may remember a fresh-faced George Osborne striding out from Number 11 Downing Street, red...
02 Nov, 2018 Budget 2018: VAT By Charishma Bhujohory There was relatively little mention of VAT in the Budget but there were some potentially significant announcements regarding perceived...
30 Oct, 2018 Brexit pragmatism By Alexandra Green A welcome breath of Brexit pragmatism, in the interests of business and its customers, from Andrew Bailey at the City Banquet, Mansion...
29 Oct, 2018 Budget 2018: how ambitious is the new UK tech tax? By Gregory Price The Chancellor surprised many by announcing in his Budget speech that the UK will press ahead with its own tax on digital services,...
26 Oct, 2018 Expecting a boring Budget...? By Ashley Greenbank A Monday in October is a very odd day to choose for a Budget. But the timing of Monday's Budget is important - and not just because it...
26 Oct, 2018 UK and offshore trustees should plan now for the extension of the Trust Registration Service in 2020 By Jennifer Smithson In 2017, HMRC launched the Trust Registration Service as a result of the record keeping and disclosure obligations introduced by the UK’s...
16 Oct, 2018 More about employee share ownership By Robert Collard John McDonnell, the shadow chancellor, has indicated in an interview with the Financial Times that Labour's inclusive ownership fund...
12 Oct, 2018 Three observations on the UK’s first post-MLI tax treaty By Gregory Price HMRC and the tax authority of Slovenia have jointly published a revised version of the UK / Slovenia double tax treaty, to include all of...
25 Sep, 2018 Corbyn’s radical proposals – all about employee ownership? By Robert Collard Labour has unveiled proposals under which larger companies would be required to put up to 10 per cent of their shares into a form of...
14 Sep, 2018 How can we build more houses? By Mark Lawrence At the beginning of the summer, the government published Sir Oliver Letwin's draft analysis of the issues that affect the rate of house...
24 Aug, 2018 VAT and a "no deal" By Charishma Bhujohory VAT, at its core, derives from EU law. Inevitably, specific changes would need to be made to the UK’s VAT rules in the event of a “no...