All Insights

Real estate

VAT reverse charge on building and construction services looms in March

Despite lobbying for a further delay in their introduction, construction businesses should prepare for the new rules

Criminal Finances Act (CFA) Risk Assessment Roadmap

The Criminal Finances Act 2017 enacted a new corporate offence of failing to prevent the facilitation of tax evasion. The
Financial Services

Spring Budget 2021 | What tax measures can we expect to see?

An extension of tax support measures for business is possible but it is questionable whether now is the right time

Tax

VAT on early termination fees and compensation applied to real estate transactions, HMRC updates

Change regarding VAT will no longer be retrospective and will apply from a 'future' date, although uncertainty remains

Tax

Spring Budget 2021: Is a rise in Capital Gains Tax rates likely?

The Covid-19 crisis has exacerbated the need to raise additional tax revenues – and an increase in CGT rates won't

Tax

2021 marks the beginning of the end of DAC6 in the UK

The conclusion of the Brexit post-transition arrangements has brought an unexpected but welcome restriction to the application of the DAC6

Tech, Media and Comms

Employee options for fast-growth tech companies

Attracting, and retaining, talent in today's competitive job market is a key contributor to the success of many businesses. This

The Built Environment

Build-to-rent investors set to benefit from tax change on mixed use properties

A recent change in HMRC guidance indicates that the SDLT 3% surcharge should not apply to a multiple dwellings relief