The Court of Appeal has now handed down judgment in the long-running Fisher litigation, over-turning the Upper Tribunal’s earlier decision

The location (or situs) of a crypto asset can be important for a number of reasons. If you are making a will, it can impact on the terms...

Purchasing “an interest in at least two dwellings” lowers the rate of stamp duty land tax (SDLT) that you will pay due to a relief known...

The UK Government has announced that the temporary concession on remote right to work checks will now continue until at least 5 April 2022. 

Back in December 2020, just before the end of the Brexit transition period which marked the final withdrawal of the UK from the EU's...

Only a year ago, the case of Graham v Lynch [2020] EWHC 986 indicated that the courts may be inclined to exercise their powers to set...

Rebutting HMRC’s desire to stretch section 29 TMA 1970 still further, the Upper Tier Tribunal (UTT) has recently held that HMRC cannot...

HMRC has announced that the Trust Registration Service (TRS) online portal has been upgraded and will open for registrations by...

With the ongoing bull run in the cryptocurrency market, governments around the world have been scrambling to regulate the market: China...

A family investment company (FIC) is a vehicle which has increasingly been used as a way not only of holding family assets, but also...

As free movement between the UK and the European Union ended on 31 December 2020, the UK Government is considering opening a new visa...

The recent case of Ralph v Ralph [2021] EWCA Civ 1106 raised the question of whether (and when) settlors seeking rectification of a...

In the recent case of Murphy v HMRC, Chamberlain J agreed with HMRC’s interpretation of extra-statutory concession B18. He found that UK...

At the end of 2018, various jurisdictions introduced economic substance legislation, requiring certain entities to demonstrate...

Her Majesty’s Revenue and Customs (HMRC) maintained that no additional UK value added tax (VAT) would be payable by owners of pleasure...

The judgment handed down by the Royal Court of Jersey in the matter of the May Trust has provided an interesting insight into not only...