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Article Law, Tax, Trustee, Common Law, Private Law

Hastings-Bass and Pitt v Holt Lessons from Hastings-Bass and Pitt v Holt: For years, trustees and advisers took comfort in a perceived safety net: if… Lessons from Hastings-Bass and Pitt v Holt: For years, trustees and advisers took comfort in a perceived safety net: if a trust decision produced an unexpected tax…

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Jay Doshi J J DOSHI

Article Company, INVESTOR, Capital Gain, Share (finance)

Investors’ Relief Investors’ Relief (IR): A Capital Gains Tax relief (distinct from Business Asset Disposal Relief) which may be valuable… Investors’ Relief (IR): A Capital Gains Tax relief (distinct from Business Asset Disposal Relief) which may be valuable for individuals who invest in qualifying private…

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Jay Doshi J J DOSHI

Article Law, Referee, Business, Employment

PGMOL v HMRC ... After more than a decade of litigation, the long‑running PGMOL v HMRC saga on football referees’ employment status has… After more than a decade of litigation, the long‑running PGMOL v HMRC saga on football referees’ employment status has (for now) blown full‑time. In 2024, the Supreme…

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Jay Doshi J J DOSHI

Article Tax, Taxation, Overprint, Government Finances

2% Stamp Duty Land Tax (SDLT) non-resident surcharge Understanding the 2% Stamp Duty Land Tax (SDLT) non-resident surcharge is crucial for property transactions. Unlike the… Understanding the 2% Stamp Duty Land Tax (SDLT) non-resident surcharge is crucial for property transactions. Unlike the Statutory Residence Test (SRT), residence for…

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Jay Doshi J J DOSHI