For several years now the lack of availability of Business Property Relief (‘BPR’) for furnished holiday lets (‘FHLs’) has been well known and established through cases such as Pawson, Green and Ross. The courts in these cases ruled that the holiday lets were too much of a passive investment to qualify as a business, even […]
Chris joined Mercia in September 2017 from Haines Watts in Exeter where he was tax director. Having been Called to the Bar and worked as a primary school teacher he then qualified ATT and CTA at Grant Thornton, subsequently receiving Fellowship of CIOT and qualifying as a full member of the Society of Trust & Estate Practitioners. His particular specialisms remain the private client and farming sectors.
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The first annual Autumn Budget presented to the House of Commons since 1996 was shrouded by political pressures, a narrow majority, gloomy economic forecasts and in-fighting amongst the Conservatives following the Brexit vote.
The Criminal Finances Act 2017, which received Royal Assent in April 2017, took effect on 30 September 2017. It makes companies and partnerships criminally liable if they fail to prevent tax evasion being carried out (in the UK or potentially abroad) by a member of their staff, anyone acting on their behalf or an external […]