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Her Majesty’s Revenue and Customs (HMRC) maintained that no additional UK value added tax (VAT) would be payable by owners of pleasure...
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Back in March I wrote about the Treasury Committee’s report entitled Tax after Coronavirus which considered, amongst other things, a...
There has been public debate over using wealth taxes as a way to fund the massive government spending during the Covid-19 pandemic. But...
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Covid-19 related amendments to the EU Securitisation RegulationThe European Parliament and the Council of the European adopted Regulation...
UPDATE: From 15 February 2021, new guidance is in effect - please see our updated note here: Covid-19 UK travel restrictions and...
Today the Supreme Court handed down its judgment in the FCA's Business Interruption (BI) test case.The judgment substantially upholds the...
As readers will know, on Tuesday this week Parliament approved Regulations establishing a new three-tier framework to replace the second...
The government has once again suspended wrongful trading, this time until 30 April 2021. The government had previously suspended wrongful...
As expected, today’s statement by the Chancellor of the Exchequer setting out his spending plans for the next year did not specifically...
Once again, Covid-19 has demonstrated its ability to affect issues seemingly entirely removed from the auspices of a health crisis. In...
Last week Jessica Adam, a partner in our corporate and M&A team, was joined by Harry Bourne, from the investment banking group at...
Last week saw the publication of three different sets of guidance on the extended furlough scheme – the Coronavirus Job Retention Scheme...
Over the last decade, market participants have observed direct lenders quietly taking market share from traditional bank lenders. As...
Whilst governments across Western Europe struggle to contain Covid-19 and preserve the capacity of local health systems, questions have...
Following last week’s extension of the CJRS furlough scheme, the Government has now published thirteen sets of guidance with further...
After recent press speculation about capital gains tax (CGT) reform, we learn today about the changes that the Office of Tax...