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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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Difference between tax planning/mitigation and ‘unacceptable’ tax avoidance: 2
Conjuring up a tax advantage? – part 2
Difference between tax planning/mitigation and ‘unacceptable’ tax avoidance
Conjuring up a tax advantage? – part 1
When crypto goes bad… and very bad
Andy Wood and Dan Howitt consider
the risks for individuals investing in
cryptoassets.
Cryptoasset regulation developments
Patchwork of regulation?
Source of cryptoasset income: part two
Where’s Wallet?: part two
Government’s proposals for decentralised finance
Progressive approach to DeFi taxation
Situs of cryptoassets
Where’s Wallet?
Professional negligence claims
Mountain to climb
Cryptoassets and tax
Hodl me, Shill me, Kishu me
Fitting together the intermediaries legislation
The man in the middle…
Supreme Court in Derry on share loss relief
Digging up trouble
Lessons on professional negligence claims
Repelling the ambulance chasers
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READERS'
FORUM
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Readers’ forum: Ticket sales: could agent be treated as principal by HMRC?
Readers’ forum: How to treat basic loss and occupiers loss payments
Readers’ forum: Split gift over two years
Readers’ forum: When is a sacrifice not a sacrifice?
New Queries: 22 January 2026
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NEWS
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Small income tax cut for lowest earners
Cancellation of late filing and late payment penalties falls
Cash ISA changes will be confusing
Determining characterisation of earnings paid
Nearly half of inheritance tax paid in London and south east
DEADLINE DATES
Deadline dates for February 2026
CASES
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Liability of cooked rotisserie chickens
Not all payments may have been remittances
Mixed-use rates apply to apartment with storage unit
Place of effective management was in the UK
Taxpayer’s responsibilities presenting an appeal
MOST POPULAR
This week's opinion: 22 January 2026
Small income tax cut for lowest earners
Cancellation of late filing and late payment penalties falls
Cash ISA changes will be confusing
Determining characterisation of earnings paid