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Matthew Cummings

Matthew Cummings is a senior associate at Eversheds Sutherland. He can be contacted by email: matthewcummings@eversheds-sutherland.com.
ARTICLES
Q&A: Lloyds Asset Leasing Ltd: the ‘main purpose’
Lloyds Asset Leasing Ltd and 'main purpose’
17 March 2025
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Tax tip: Notification deadline for research and development claims Readers’ forum: Tax implications of wearing and selling vintage clothing Readers’ forum: What is the UK SDLT consequence of house sale? Readers’ forum: What is the VAT position on reissued invoices? Readers’ forum: How is output tax declared on catering sales?
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Trading reporting threshold to rise to £3,000 Single customer account on course for delivery in June Income tax liabilities soar in 2022-23 Tariffs create uncertainty In brief: 20 March 2025
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Statutory time limits must be respected Recovering incorrectly charged VAT under DIY scheme Offshore income gains and profits are not protected Higher rate applies to new properties Documents were not necessary or relevant
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This week's opinion: 20 March 2025 Trading reporting threshold to rise to £3,000 Single customer account on course for delivery in June Income tax liabilities soar in 2022-23 Tariffs create uncertainty
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