Mr and Mrs
My article in the July 2017 issue of Tax Adviser made reference to a recent decision of the Family Division conce...
My article in the July 2017 issue of Tax Adviser made reference to a recent decision of the Family Division conce...
The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 received Royal assent on the 24 May 2017....
Recent case law concerning TOGCs continues to foster a substance over form approach that, in the UK at least, has its or...
Introduction After much negotiation with the landlord, the tenants have joined together, set up a new management compa...
What’s the issue? Landlord contributions to tenants for landlord works (Cat A) and for tenant works (Cat B) are very co...
When I started working in tax you could count on a major new topic every year – business asset taper relief, entrepreneu...
Desiderius Erasmus of Rotterdam, sometime Professor of Divinity in residence at Queens’ College Cambridge, wrote at the ...
Increased globalisation in recent decades has changed the way in which multinational enterprises conduct their business ...
Throughout its 19 years as a committee of the Chartered Institute of Taxation (CIOT), the Low Incomes Tax Reform Group (...
In my article ‘Whose claim is it anyway?’ in the January 2015 issue of Tax Adviser, I wrote about the taxpayers’ success...