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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Feedback: 4 December 2025 Readers’ forum: Should we cancel group registration retrospectively? Readers’ forum: Where there’s a will, there’s a way Readers’ forum: The Queen’s Gambit Readers’ forum: Race against time

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NEWS

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Working from home allowance axed Government softens stance on unused reliefs Late quarterly submission fines delayed to 2027 Salary sacrifice for pensions to be restricted Investment interest and property rates hiked and personal tax thresholds frozen until 2031

DEADLINE DATES

Deadline dates for January 2026

CASES

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Holiday pay was not part of regular salary Nutella biscuits were not chocolate covered Conditions for additional dwelling supplement not met HMRC’s letter was not amenable to judicial review No reasonable excuse for failing to submit ATED returns

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Andy Wood

Deadline dates for January 2026