Andy Wood

Andy Wood ATT (Fellow), CTA (Fellow), TEP is a barrister and is the founder and director at Mosaic Chambers. He can be contacted by email: awood@mosaicchambers.com.

ARTICLES

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Conjuring up a tax advantage? – part 2

Conjuring up a tax advantage? – part 1

Andy Wood and Dan Howitt consider the risks for individuals investing in cryptoassets.

Patchwork of regulation?

Where’s Wallet?: part two

Progressive approach to DeFi taxation

Where’s Wallet?

Mountain to climb

Hodl me, Shill me, Kishu me

The man in the middle…

Digging up trouble

Repelling the ambulance chasers

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Tax tip: Temporary workplace relief and the self-employed Feedback: 17 April 2025 Readers’ forum: Tax effect of leaving the UK on life assurance policy Readers’ forum: Will executors be able to claim residence nil rate band on death? Readers’ forum: What is the tax position if company is liquidated?

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NEWS

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New self-assessment claims to be made online or on paper Tax treatment of double remittances has not changed Consultation postponed on predevelopment costs Office for Value for Money will focus on ‘mega projects’ Savers must act now to avoid penalties

DEADLINE DATES

Deadline dates for May 2025

CASES

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Annex provided self-sufficient accommodation No breach of fiscal neutrality Hypothetical contract was one of employment Overclaimed input tax on motorcycles Selling delays due to lockdown

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Andy Wood

Deadline dates for May 2025