Macfarlanes

A new year. A new Cabinet. As exciting as the comings and goings into No. 10 can be during a reshuffle, the tax community can take some...

Entrepreneurs' Relief was widely expected to be abolished or curtailed in this year's Budget given that the Conservative Party manifesto...

Last night the Chief Treasury Secretary announced that the long awaited Off-Payroll Worker (IR35) tax reforms would be delayed by one...

Tax is complicated, and many tax-related questions have more than one potential answer. HMRC has today published a consultation on a...

The Covid-19 pandemic has caused severe disruption in international travel, with many stranded in countries they do not call home. While...

The headline “HMRC suspends some tax investigations due to pandemic” in this morning’s Financial Times might suggest that HMRC has...

It’s now three years since the Criminal Finances Act and the birth of the corporate criminal offence (CCO) - the offence of failing to...

As many businesses now face another phase of closures, we are seeing borrowers and lenders reconsidering and restructuring their finance...

Much noted in (certain) news circles is the possibility that the Chancellor may seek to increase tax revenues by aligning the rates of...

One role of a proxy adviser is to provide voting recommendations to larger investors (asset managers, pension and investment funds etc)...

Even amidst the disruption and uncertainty that has characterised 2020, international efforts to reform the global tax system through the...

Gallaher v HMRC: the last UK reference to the CJEU? In the recent Upper Tribunal Tax and Chancery decision of Gallaher v HMRC, it was...

A new year and a new relationship between the UK and EU beckons as the transitional period finally ended on 31 December 2020. The new...

It is rare, but not unheard of, for a property dispute to result in the rescission of the relevant contract. But what is the SDLT...

“This will play itself out – can’t we just ignore it?”. Before last year, this was perhaps still a reasonable – if potentially...

The Supreme Court has ruled that Uber drivers are “workers”, and so are entitled to certain rights under employment law. This article...