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Bills of exchange - spinning gold from straw?

March 16th, 2026

THE GRIMM FAIRY TALE OF BILLS OF EXCHANGE AND PAYING YOUR TAX

This article was kindly published by Taxation Magazine in full on Tuesday 17 March 2026 Prologue Once upon a time there was a salesman. Let’s call him Rumpelstiltskin. He had a sales pitch. It went a little something like this: “You have some tax debts? You don’t need to use real money to settle it. […]

February 10th, 2026

CARF and the crypto whale hunt

Introduction “Call me Ishmael” famously begins Moby Dick. And now, as it happens, so does this article. But whereas Melville’s book is about Captain Ahab’s unhealthy obsession with a white whale, this article is about a different kind of whale. Crypto whales: individuals and groups whose crypto holdings are large enough to matter. Ahab’s harpoon […]

September 10th, 2025

“I see no surcharge”

Introduction Admiral Horatio Nelson, one day, decides to buy a fine Georgian townhouse in Plymouth. His lawyer warns him via WhatsApp that “I’m no expert in this matter. However, I think you might need to pay the higher SDLT surcharge for second homes, my Lord. I suggest we get some expert advice.” Nelson, never one […]