Many family businesses have “blurred” structures as many members of the family help and “lend a hand” with the tasks needed. The question of whether an operation was a sole trade or a [...]
The SRA regulates entities and recognised sole practitioners. Leaving aside the latter for the moment, as a regulator of an entity the professionalism of a group within the entity i.e. [...]
On 25 March 2014, the Court of Appeal handed down its judgment in Mehjoo v Harben Barker (a firm) EWCA Civ 358. It overturned a slightly alarming first instance decision of Silber J, in [...]
I frequently see letters from people who are horrified that a situation has arisen where it appears that the same money is going to be taxed twice, but look at the position of the poor wage earner.
In the 2013 Finance Bill the Chancellor introduced the ATED (formerly the high-value residential property tax) to stop the use of "envelopes" for the ownership of residential property in the UK. [...]