
Is it a zero-rated sandwich or a standard rated dessert?
As if like clockwork, the Wimbledon competition gets under way, and we see strawberries and cream everywhere! This year however, there’s a twist and it arrives in the form of a ‘Strawberry Sandwich’ which is M&S’ take on a Japanese fruit sando.

A useful "halfway house" for more risk-adverse investors
Equity-Linked Structured Products offer an opportunity for more risk-averse investors to dip their toe into the stock market.

Beware entering into "novel, contentious and repercussive" transactions without DfE approval
Seeking DfE consent for ‘Novel, Contentious and Repercussive’ transactions is vital.

MTD - Easy as 1, 2, 3
Making Tax Digital (MTD) for Income Tax Self Assessment (ITSA) is transforming the way self-employed individuals and landlords manage their tax affairs. Here’s a simple guide to get you started with MTD for ITSA in three easy steps.

Quality data vital for a sustainable farming business and minimising uncertainty, says agricultural finance expert
The importance of relevant and accurate data is essential to sustaining a viable agricultural business, with increasingly uncertain times ahead. Whilst farms will be utilising data to some degree, in many cases it may only be surface level and they could be making more use of the information that is available to them - according to a leading agricultural business finance expert.

From domicile to residence: the inheritance tax revolution for non-doms
In October 2024, the government announced in their Autumn Budget that the inheritance tax (IHT) regime for non-doms would be overhauled.

Don't wait for pensions/IHT consultation to conclude before starting IHT planning
A delay in the publication of details on how pensions may fall into inheritance tax is no reason to put off IHT planning.

DIY VAT claim
There is a special mechanism to recover VAT incurred on building, or converting a non-residential property into, a new home for you or a family member to live in. This is often referred to as a DIY VAT claim and is well worth exploring to recover some of the VAT costs that could otherwise be forgotten about.