Articles
A selection of our articles from both national and local media sources
Court of Appeal decision in Orsted West of Duddon Sands (UK) Ltd and others v CRC
Alun Oliver reviews the recent Court of Appeal decision Orsted West of Duddon Sands (UK) Ltd and others v CRC that has overturned the previous Upper Tribunal decision.
Comment on Autumn Budget 2024
Budget latest - comment on property tax changes from award-winning analysts E3 Consulting.
An interview with...Alun Oliver FRICS
Alun Oliver FRICS, Managing Director and co-founder of E3 Consulting answers questions for the BCIS Carbon Newsletter.
Furnished Holiday Lets (FHLs) - Abolition of Tax Breaks
Alun Oliver, Managing Director, explains the recently confirmed withdrawal of the Furnish Holiday Lettings (FHL) tax incentives.
Elective surgery
Alun Oliver responds to a frequent query on the procedures to comply with the new fixtures rules. Taxation Magazine 18 May 2023.
Building a new world: How to achieve net zero
We consider the practical issues that must be addressed to truly incentivise UK businesses and households to strive for net zero. Tax Adviser Magazine May 2023.
Register of Overseas Entities - Anti-Money Laundering Update
The Economic Crime (Transparency & Enforcement) Act 2022 introduced requirements from 01 August 2022 - known as the Register of Overseas Entities.
Is anybody listening?
Alun Oliver discusses the recently published policy paper on UK capital allowances regime and encourages Taxation's readers to respond to it.
Land of confusion? Making sense of the Community Infrastructure Levy
A lack of understanding about the Community Infrastructure Levy (CIL) is costing developers, self-builders and small builders time and money unnecessarily.
Quis custodiet ipsos custodes...
Juvenal coined the phrase "quis custodiet ipsos custodes..." translated to "Who will guard the guards themselves?" - which is rather fitting when it comes to CIL.
Land Remediation Tax Relief Boost your Tax Savings & Unlocking Toxic Land
Alun Oliver's article, highlighting the valuable benefits of Land Remediation Tax Relief (LRTR), originally published in RICS Land Journal, 29 July 2021.
Comedy of errors goes to High Court
E3 Consulting comment on Trent v Hertsmere Borough Council Decision [2021] EWHC 907 (Admin).
Ignorance is No Defence!
E3 Consulting highlights the key issues facing ill-advised home-owners & developers in respect of the Community Infrastructure Levy.
Steadfast Manufacturing & Storage Limited v HMRC - Repairs & Maintenance - Case Law Update
E3 Consulting reviews the recently published case decision in Steadfast Manufacturing & Storage Limited v Commissioners for HMRC [2020] UKFTT 0286 (TC) published at the beginning of July 2020.
Jumping the Gun
This decision provides a timely reminder of the importance of following, precisely, the correct procedures in any CIL matter and highlights the consequences of getting it wrong!
Sudden Impact!
Alun Oliver considers the implications of the proposed changes to the capital allowances regime, introduced in the autumn Budget.
First Tier Tribunal decision in Susanna Posnett v HMRC
The First Tier Tribunal published its tax decision in August 2016 relating to to Susanna Posnett v HMRC provides a useful reminder of the importance of managing tax affairs in a timely manner.
Dodging a Bullet - How Solicitors could avoid expensive property tax mistakes
Alun Oliver sets out the real and serious taxation risks thousands of solicitors face on second-hand commercial property transactions - published in Solicitor's Journal in July 2016.