HMRC’s campaign against disguised remuneration schemes continues apace. One of the schemes under scrutiny, is the Krest strategy, originally promoted by Partners Tax plc and UHY Hacker Young.

Employment Benefit Trusts (“EBT”s) have been successfully pinned down by HMRC as tax avoidance schemes. HMRC’s stringent approach to EBTs was bolstered by the recent Supreme Court Rangers tax case decision .

Last Friday afternoon, the government amended the Coronavirus Act which has the effect of changing the notice periods required to be given to residential tenants. The changes came into force on Saturday 29th August 2020.

The recent case of Clack v Wrigleys Solicitors is a reminder to claimants that just because a professional’s breach of duty of care is clear does not necessarily mean that the breach is what caused the claimant’s loss.

We all know that entering the world of lending can be daunting, whether it be for personal or business purposes. Lending transactions are full of jargon and in this article I hope to try and explain a few common terms.

New changes to cost rules in court cases are very important for businesses to understand to enable them to understand how best to deal with a dispute.

A leading Midlands law firm has boosted its commercial litigation team after recruiting a senior HMRC tax specialist to a tax consultancy role.

HMRC has announced a final settlement opportunity in relation to disguised remuneration (DR) schemes, and has provided information on identifying a DR scheme.

Historically, ground rent was always a peppercorn, zero or nominal rent charged by freeholders (or landlords) as token consideration in order to form a binding contract.

With the property market picking up across the country and interest rates remaining low, property development may seem like an attractive opportunity to make some profit.