27 Jul, 2023 Shah v HMRC: the court’s approach to the domicile status of long-term UK residents By Thomas Simpson The First-tier Tax Tribunal’s recent decision in Shah v HMRC [2023] UKFTT 00539 (TC) provides a useful reminder of the considerations...
29 Oct, 2021 Real life Succession By Charles Gothard As the latest series of the US TV programme Succession airs and viewers are yet again drawn into the complex lives of the Roy family...
20 Aug, 2021 More discoveries about discovery assessments By Edward Reed Rebutting HMRC’s desire to stretch section 29 TMA 1970 still further, the Upper Tier Tribunal (UTT) has recently held that HMRC cannot...
23 Apr, 2021 A TAD taxing? Germany plans to charge tax on departing entrepreneurs and family shareholders By Michael Shaw A recent announcement from the German finance ministry is a reminder of the need for business owners and family shareholders to plan any...
29 Mar, 2021 An Englishman’s home (and his garden?) is his castle By Damiano Sogaro What do an unmown meadow, a paddock and a gentleman’s agreement to use land adjacent to their house have in common? All are insufficient...
25 Jan, 2021 Locating Bitcoin: the tax planner’s crypto-nite? By Richard Giangrande While much of the focus around Bitcoin’s recent surge in value has been on lost keys and volatility, the emergence of cryptocurrencies...
09 Dec, 2019 A "mutuality of obligation" remains assumed in the updated HMRC CEST tool By Philip Swinburn Last week HMRC updated the CEST tool; an online tool used to determine whether HMRC will treat individuals as employed or self-employed...
04 Nov, 2019 Cryptoassets cannot constitute money or currency, HMRC confirms By Gregory Price The market for cryptoassets, and transactions denominated in cryptocurrency, has developed fast (and is constantly evolving). Tax...
18 Apr, 2019 Are trusts still private arrangements? By Jennifer Smithson Transparency is the order of the day. We already have a public register of people who own or control UK companies and in 2021 there will...