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I’m sure Shakespeare would have admired the back-and-forth nature of the decided litigation handed down to date in the above case.  Alas (poor Yorick), for those of us who provide…

The appeal was taken by Sonder Europe Limited who acquired (via long-leases) vacant apartments from unconnected third-party landlords and then re-sold them as short-term accommodation to short-stay visitors (used for…

I’ve been always been fascinated by the difference between cakes, biscuits and confectionery and had the pleasure of being part of the team that helped Tunnocks and Lees of Scotland…

Share for share exchanges are regularly seen in various types of company sale and reorganisation transactions. Broadly, where a shareholder exchanges shares in Company A for shares in B, and…

Deeming provisions are common in tax provisions. As their names suggests, they ‘deem’ certain situations to satisfy specific conditions when they might not otherwise meet the strict wording of the…

As explained here, there has been a significant increase in recent years in individuals considering moving offshore before a business sale as non-UK residents are not subject to UK Capital…

M Group Holdings – Substantial Shareholding Exemption (“SSE”) – interpretation of paragraphs 15A and 26 of Schedule 7A Taxation of Chargeable Gains Act 1992 (“TCGA 92”). Issue -does it apply…

The cost of rented accommodation continues to rise. In London, the average monthly rent for a new tenancy is currently £2,109, representing an annual increase of 12.9%. Other major cities…

In the recent Upper Tier Tribunal joint cases of Laing O’Rourke Services Ltd and Willmott Dixon Holdings Ltd v HMRC, it was adjudged that car allowances paid to employees were…