News & Views

Wacky business ideas

Ever dreamt of being your own boss? Well, millions of people have turned that dream into a reality and some even claim it’s easy! Based on some of the strange, yet successful, business ideas out there, they might just be right.

Court case – tax avoidance arrangement

While all taxpayers are entitled to arrange their affairs in a tax efficient manner, tax should not be the main motive for a transaction with no commercial substance. Two recent (connected) cases at the Taxation Review Authority demonstrate why.

The Trust Act 2019 – key points

The recently passed Trust Act 2019 takes principles and rules in relation to trusts from the old 1956 act plus rules and principles that are now in common law and puts them into easily accessible legislation. We provide more details here.
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