Investors’ Relief
Investors’ Relief (IR): A Capital Gains Tax relief (distinct from Business Asset Disposal Relief) which may be valuable…
2% Stamp Duty Land Tax (SDLT) non-resident surcharge
Understanding the 2% Stamp Duty Land Tax (SDLT) non-resident surcharge is crucial for property transactions. Unlike the…
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…
PGMOL v HMRC ...
After more than a decade of litigation, the long‑running PGMOL v HMRC saga on football referees’ employment status has…
Company purchase of its own shares
A company purchase of its own shares (CPOS) can be a very effective exit and succession tool. A CPOS is often chosen…
HMRC v BlueCrest Capital Management (UK) LLP UKSC 18
On 1 July 2026, the UK Supreme Court handed down judgment in Commissioners for HMRC v BlueCrest Capital Management (UK)…
Motivational quotes
"Not everyone can become a great artist, but a great artist can come from anywhere." Anton Ego in Ratatouille."If you…
Beneficial for health and general stamina?
Over the past few months, I’ve ended each morning shower with two minutes of cold water – initially as an experiment,…
