On 1 December 2020 the government enacted the Finance Act 2020 (The Act) bringing with it the return of Crown Preference. We are already seeing the wide-ranging ramifications not just for creditors in insolvency proceedings but also for those businesses…
Here is something a bit different from the recent Covid-19 news, but significant for those advising on employment status, particularly IR35. In 2018, I wrote about the First-Tier Tax Tribunal’s decision to determine a specific group of referees as self-employed…
Employment law is a rapidly changing arena, therefore we have set out a list of some of the imminent changes that will affect employers and individuals in the coming months. Note: this article contains no mention of events due to…
On 29 October 2018 the Chancellor of the Exchequer presented the Budget 2018. We have compiled the highlights and key points that individuals should note. Budget highlights for private clients The personal allowance will be raised to £12,500 from April 2019, one…
No – according to the First Tier Tax Tribunal. Background HMRC argued that the Professional Game Match Officials Limited (PGMOL) was the employer of a group of football referees, and therefore there was income tax and NICS due. The principal issue in the…
The individual who was made the subject of the UK’s first Unexplained Wealth Order (UWO) in February this year has been named as Zamira Hajiyeva. She is the wife of Jahangir Hajiyev, the former chairman of the International Bank of…
In recent years there has been an increase in the number of headlines and news stories touting the UK as a safe haven for money launderers. Nowhere is this more prevalent than within the London property market. However, as of 31…
Question My clients are the executors of the estate of a resident, non-domiciled (non-domiciled of origin but deemed domiciled) deceased whose estate was vast and spanned multiple jurisdictions. In 2008 and 2010, whilst undertaking tax planning in another European jurisdiction, the…
On 30 September 2017, the Criminal Finances Act 2017 introduced two new corporate offences imposing criminal liability on corporate bodies which fail to prevent the facilitation of tax evasion. The offences are: Failure to prevent the facilitation of UK tax evasion Failure to…
In this edition of our newsletter, we discuss the recent Supreme Court case of Ilott v Blue Cross, how to relocate as a single parent, the importance of notifying landlords of disrepair, whether EEA nationals should apply for residency documents…
