Change in tax basis periods for the self-employed

The issue On 20 July 2021, the government announced a consultation (with draft legislation) for reforming the basis period system for…

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More ways to ‘Skinner’ capital gain

The issue HMRC have recently successfully appealed a decision of the First Tier Tribunal in respect of a trust’s ability to…

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Don’t forget about Multiple Dwellings Relief claw-back

Background The issue The valuable stamp duty land tax (SDLT) relief know as Multiple Dwellings Relief (MDR) is relatively well known…

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Tax and the cladding scandal

Background Last month marked four years since the Grenfell Tower tragedy, where 72 people lost their lives.  The disaster exposed the…

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