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TRADING-ACTIVITY


Private client review for January 2022 premium
Card image Thomas Simpson
Card image Edward Reed
Several recent case decisions in the private client arena, including a challenge to the validity of the loan charge legislation, are examined by Edward Reed and Thomas Simpson (Macfarlanes).
20 January 2022
Lockdown: tax on prolonged business interruption premium
Card image Catherine Hill
Catherine Hill (Macfarlanes) sets out a series of recommendations for businesses to mitigate adverse tax consequences following lockdown.
11 February 2021
Tax and the City review for October 2019 premium
Card image Zoe Andrews
Card image Mike Lane
Mike Lane and Zoe Andrews (Slaughter and May) provide your monthly update on tax developments affecting the City.
9 October 2019
Fowler: a deep dive into tax treaties premium
Card image Heather Self
Heather Self (Pinsent Masons) examines a recent decision that sets out some important principles about the approach to the interpretation of tax treaties.
 
6 July 2017
End of trade
Card image Peter Vaines
When a trade ceases at midnight on the final day of an accounting period, in which period does the trade end?
 
3 September 2015
SSE on hive down of business to SPV
Card image Keith Gregory

Keith Gregory (NGM Tax Law) answers a query on the taxation of a hive down of a business.

19 March 2015
Trading or investment?
Card image Peter Vaines

The case of Terrace Hill (Berkeley) Ltd provides a further insight into the distinction between trading and investment.

11 March 2015
Trading losses and horse racing
Card image Peter Vaines

A tribunal has decided that horse racing is not a trading activity. You would not bet on that changing any time soon, writes Peter Vaines (Squire Patton Boggs)

12 February 2015
Ask an expert: Is my client’s holding company dormant? premium
Card image Malcolm Pengelly

Malcolm Pengelly answers a query on when a holding company is dormant

3 April 2014
Ask an expert: Is money received from scrap metal part of a UK property business?
Card image Caroline Fleet

Caroline Fleet answers a query on whether money received from a scrap metal business forms part of a UK property business

6 February 2014
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