Covid-19

Over the last few years there have been a litany of changes to the UK tax rules around the taxation of residential property ownership for business purposes. Many of the changes have been such that those who previously operated “buy-to-let” businesses in their personal capacity (as a sole trader or through a partnership) will have considered whether it is more tax effective to incorporate their personally held businesses into a company structure.

From the 24th of July 2020, the UK Government announced that in certain public places, face coverings would be mandatory. This decision has generated considerable debate. Social media platforms have been instrumental in placing blame for the spread of the virus on those who choose not to, or those who cannot, comply with recent measures. However, it can be said that this blame is misplaced. Not only is there a lack of scientific evidence to suggest that masks are effective, the Government have also enforced these measures without the law to support them.