Investors’ Relief
Investors’ Relief (IR): A Capital Gains Tax relief (distinct from Business Asset Disposal Relief) which may be valuable for individuals who invest in qualifying private…
Hastings-Bass and Pitt v Holt
Lessons from Hastings-Bass and Pitt v Holt: For years, trustees and advisers took comfort in a perceived safety net: if a trust decision produced an unexpected tax…
PGMOL v HMRC ...
After more than a decade of litigation, the long‑running PGMOL v HMRC saga on football referees’ employment status has (for now) blown full‑time. In 2024, the Supreme…
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