Insights

Sarah Prothero recently featured in Construction News, sharing her insights on the role tax can play in unlocking UK development.

A Personal Liability Notice (PLN) can make you personally responsible for certain company tax liabilities or penalties. If you have received a notice, it is important to understand when HMRC can issue one, whether it has been issued correctly and the options available to challenge it.

Following an independent review of the Loan Charge, HMRC has introduced a new settlement scheme that could significantly reduce outstanding liabilities for some taxpayers and provide a new opportunity to resolve long-running disguised remuneration disputes.

We are delighted to have advised the shareholders of Aquila Learning on a minority investment from Northcote Equity.

529 college savings plans are a popular education funding and estate planning tool for American families. For US citizens living in the UK, however, the UK position can differ significantly from the US tax treatment, particularly where the account owner, beneficiary, or contributors are UK-resident.

HMRC is set to receive significantly more information about UK cryptoasset users through new international reporting requirements. If you have previously traded, invested in, or received cryptoassets, now may be the time to review whether any income or gains have been reported correctly.

With the Autumn Budget now scheduled for 28 October 2026, attention is increasingly turning to how the Government will balance its spending ambitions with its commitment to fiscal discipline at a time of elevated borrowing costs and economic uncertainty.

The reform of the UK's non-domicile regime on 6 April 2025 marked one of the most significant changes to personal tax in a generation. For individuals who spent years navigating the remittance basis, the shift to a residence-based system raises an important question: what happens to the foreign income and gains that were previously sheltered from UK tax?