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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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2
Situs of cryptoassets for UK tax purposes
Where’s Wallet? – revisited
Magic beans: The Grimm fairy tale – Bills of Exchange and paying your tax
Magic beans: The Grimm fairy tale
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…
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READERS'
FORUM
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Readers’ forum: What does an entertainer do about VAT for gigs in Sweden?
Readers’ forum: Can gifts under payroll giving be backdated?
Readers’ forum: Farmhouse refurbishment
Readers’ forum: Expenditure out of capital
New Queries: 14 May 2026
TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE
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NEWS
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Charities and not-for-profit sector in focus
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime
MTD update: 14 May 2026
DEADLINE DATES
Deadline dates for June 2026
CASES
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Exception days were allowable
Link to final consumer was too remote
Caring for cattle was a single composite supply
Inadequate steps taken to register with HMRC
Football referees are not employees
MOST POPULAR
Charities and not-for-profit sector in focus
This week's opinion: 14 May 2026
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime