Peter Vaines’ latest tax bulletin offers something for everyone just in time for the summer holidays. It reviews the draft legislation published for the Finance Bill 2025-26 and there is a discussion of the consequences when tax planning goes wrong following the Supreme Court’s decision in Standish v Standish. Peter considers the wider ramifications of Haworth v HMRC and the Court of Appeal’s decision on the Place of Effective Management before concluding with some recent thoughts about the taxation of cryptocurrencies.
Please find a copy of the Tax Bulletin here.
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