Making Tax Digital Announcement

The Government announced yesterday significant changes to the Making Tax Digital (MTD) timeframe. MTD was first due to come into force as from April 2018 for Income Tax and Class 4 NIC purposes for those businesses and landlords whose turnover...

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Principal Private Residence Relief and the permitted area

The First-tier Tribunal recently considered the case of William and Hazel Ritchie [2017] UKFTT 449 (TC) which involved the disposal of a main residence. Not only did the property exceed 0.5ha, there was also a gap of seven and a half years between...

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The Road to Brexit

Now that negotiations have been commenced it is, perhaps, time to look at the path along which the UK is heading towards leaving the European Union. The Political Position After the result of the referendum was announced there seemed to be a...

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Got the blues: Rangers in the Supreme Court

On Wednesday 5 July 2017 the Supreme Court handed down its decision in the case of RFC 2012 (in Liquidation) (formerly The Rangers Football Club Plc) v Advocate General for Scotland [2017] UKSC 45 – better known as the ‘Rangers Big Tax...

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VAT- pulling apart the disaggregation rules

Small businesses and their advisers regularly come across the question of disaggregation. The issue is whether two businesses are in fact one business from a VAT perspective and have been artificially split. Without the disaggregation rules,...

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