The HMRC's Let Property Campaign offers landlords renting out residential property in the UK and abroad a chance to settle their tax obligations, getting what HMRC describes as "the best possible terms." This is not unusual, HMRC regularly run ‘Campaigns’ targeting specific areas where it suspects that income is not being declared as required. In […]

A Trade Mark infringement occurs when an unauthorised person or company uses a mark that is identical or similar to a registered Trade Mark, without the owner's consent, in relation to goods or services identical or similar to those protected by the Registered Trade Mark. Protecting a brand by registration is essential given the potentially […]

Traffic Commissioners are independent regulators responsible for regulating and licensing operators of heavy goods vehicles (HGVs), public service vehicles (PSVs) and bus services. They ensure that these operators and their drivers comply with the required safety and operating standards. When any issue of concern arises, for example where there maybe breaches of compliance, a Traffic […]

The Digital Markets, Competition and Consumers Act 2024 (‘the Act’) provides for the regulation of competition in digital markets. Under this Act, companies and individuals may be investigated by the Competition and Markets Authority (‘the CMA’) for various reasons. These include amongst other things, monopolistic behaviours such as price-fixing or colluding to hinder competition, as […]

We conduct many VAT Appeal cases on behalf of Taxpayers in the First-tier Tax Tribunal (FTT) arising from the fact that HMRC has denied a trader the right to deduct input tax claimed on some of its supplier invoices. The usual basis for this as far as HMRC is concerned is that the trader either […]

A tax gross up clause is a provision in contracts or agreements that ensures an individual or entity receives an amount after taxes equivalent to what they would have received if no taxes were imposed. The purpose of the tax gross up clause is to protect the recipient from the financial impact of tax liabilities […]