A ‘secret’ appeal
The tax landscape is constantly changing, whether due to legislative changes, new case law or HMRC practice....
Personal tax
Personal tax
The costs of a wealth tax
Two academics and a barrister (Dr Arun Advani, Emma Chamberlain and Dr Andy Summers) – together called the Wealth Tax Co...
The third Wiseman
One of my earliest tax memories was the announcement in the 1988 Budget concerning the proposed introduction of ‘indepen...
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Make your way through the maze
During these unprecedented times, many individuals and small businesses are suffering financially due to the Covid-19 pa...
A feeling of relief?
On 22 July this year, Chancellor of the Exchequer Rishi Sunak delivered his first budget, making several changes to the ...
Capital gains tax
The Office of Tax Simplification published its first report on its
Supporting unrepresented taxpayers
The coronavirus pandemic has had, and continues to have, a far-reaching impact on all aspects of daily life, including a...
Fatal distraction
One of the things I discovered during my legal studies was that the High Court has the power to correct mistaken documen...
Conferences in the clouds
Party conference season had a very different look and feel this year, as Labour, the Liberal Democrats and the Conservat...
An uphill struggle
Many Chancellors aim to deliver a coherent programme of policy changes, built around a clear manifesto, that results in ...