News and insight

A summary of some of the current tax initiatives that may be available to help businesses during the COVID-19 pandemic

In HMRC v Sippchoice [2020] UKUT 0149 (TCC), the Upper Tribunal decided that member contributions must be paid in money form to qualify for tax relief

The Upper-Tier Tribunal decision in Fisher v HMRC has clarified the scope of the Transfer of Assets Abroad code and the applicability of the motive defence

The firm has advised Bank Leumi (UK) plc on a financing for the 4C Hotel Group in relation to the development of a hotel in Aldgate, London

HMRC’s new draft Charter has some encouraging additions but a few concerning omissions will hopefully be amended before it is finalised

The firm’s Corporate team has advised longstanding client Phillips 66 on three acquisitions for JET Retail UK

Rumours of radical change to Entrepreneurs’ Relief in Budget 2020 – what’s the background to this, and is there anything business owners can do?

Is the intention to make the UK the principal home for naturalisation purposes consistent with the non-domiciled status?

The VAT treatment of loyalty schemes has been complicated further by HMRC v Hargreaves Lansdown. We look at the legal issues and practical implications for companies and advisers

The OTS has suggested significant inheritance tax reforms, focusing on interactions of IHT with CGT, Agricultural Property Relief and Business Property Relief, and Lifetime gifts

Doing business in the UK for the first time can be exciting but complex. In this inward investment guide, we identify ten key points to help you plan ahead for success

Tax is a key consideration when establishing a business in the UK. Below is a brief introduction to some of the UK business tax rules