April 7th, 2023
Welcome to Del Monte Del Monte was a small country🍎🍊🍏 Historically it was a civilisation of little importance. Like many, it enjoyed its time in the metaphorical sun before fading from the pages of history. Leaving behind mere clues as to its demise. However, it did give rise to the saying ‘comparing apples and oranges’.* […]
March 25th, 2023
BPRA – Introduction The Court of Appeal recently heard an appeal by London Luton Hotel BPRA Property Fund LLP. The case is the latest chapter in the long haul case concerning the availability of a capital allowance for converting a former flight training center near London Luton Airport into a hotel. This hearing marks the […]
February 14th, 2023
When trusts go wrong – Introduction A recent court case in Singapore, La Dolce Vita Fine Dining v Zhang Lan and others [2022] SGHC 278, has highlighted the importance of the effective formalities of the establishment of trusts, the appropriate management of them, and the need for proper and continued legal advice to preserve the […]
December 16th, 2022
This is the second part of this article. For the first part, please read here Tax avoidance scheme promoters Background Perhaps some of the most severe name and powers provided to HMRC have recently been given in relation to tax scheme promoters under the DOTAS provisions under new FA 2004, s316C (“DOTAS name and shame”) […]
December 16th, 2022
Introduction One of the more ‘memorable’ scenes in the epic TV series Game of Thrones was Cersei Lannister’s Walk of Shame. In season five, Cersei is paraded across King’s Landing by the High Sparrow, as punishment for an incestuous relationship. Where Cersei had instead been accused of fudging her tax return or, even worse, had promoted […]
