On the way to the forum…
Over the past decade or so, a procedural issue that has arisen from time to time is whether or not proceedings have been...
Over the past decade or so, a procedural issue that has arisen from time to time is whether or not proceedings have been...
Coronavirus has disrupted the economic wellbeing of businesses of all sizes and sectors, in many cases necessitating pay...
Many employees will be blissfully unaware of the employment-related securities (ERS) provisions, and the potential impli...
It was the decision in Professional Game Match Officials Limited (PGMOL) [2020] UKUT 147 (TCC) on employment vs self-emplo...
Pensfold, a Cayman Islands company, bought a small farm in 2017 with the intention of developing it into an eco-agritour...
In the November 2019 issue of Tax Adviser, ‘An inspector calls’, I discussed the High Court’s dismissal of a judicial re...
In the June edition, we looked at the principles when dealing with HMRC’s Debt Management and Banking (DMB) Unit and som...
On 20 July, the Office of Tax Simplification (OTS) published an evaluation update on its Corporation tax review and its ...
The financial implications of the Coronavirus pandemic continue to affect individuals and businesses, many of whom find ...
In Fisher v HMRC [2020] UKUT 62 (TCC), Philip Baker QC and Rory Mullan successfully represented taxpayers Stephen, Anne ...