HMRC have published further changes to Entrepreneurs’ Relief (ER) in response to consultation with the professional bodies over the changes brought in with the Budget in 2018. As we noted in our post, HMRC Challenges …

Keeping up to date with technical developments is difficult, especially with so many updates these days, when it is difficult to sort the wood from the trees. With the possibility of dividend planning many companies …

Here is a Tax Exempt Castle “That’s not a Castle!  It’s a cardboard cut-out!” All together now; “Oh No It Isn’t!” “Oh Yes It Is!” As the Pantomime Season approaches there may be a lot …

Or is HMRC undermining it? “Everyone” knows a capital gain on your own residence is “tax exempt”.   “Everyone” knows offshore gains are “tax exempt”.  Isn’t this in the Press on a regular basis?   …

Of course, all first year law students will bellow ‘No’ to what has long been thought a standard legal principle. However, in today’s complex, highly regulated society a strand of case law is emerging which …