News and insight

The Upper Tier Tribunal’s broad interpretation of ‘by reason of employment’ will be unhelpful in many cases, but permission to appeal has been granted

HMRC have released the draft regulations implementing the 5th MLD changes to the UK Trusts Register. Our Tax Team examines the scope of these changes

We consider Inheritance Tax changes for Trusts in the 2020 Finance Bill and urgent restructuring which trustees and settlors may want to consider where they have excluded property trusts

The FTT decided it had authority to determine the taxpayer’s domicile status during an application for a closure notice and appeal against an information notice

Planning a safe and lawful return to the office working environment presents many challenges for landlords and occupiers. Here we explore employment law issues

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?