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Raiders of the loss relief
In the early days of my tax career, nearly 25 years ago, there was a legislative provision that I thought a very useful ...
Deal or no deal
It is often the case that a tax dispute is resolved between HMRC and the taxpayer by mutual agreement; that is, without ...
Joost Busters
The largely well-meaning public debate on tax avoidance makes frequent reference to the intention of parliament and whet...
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The four-year hitch
For the past five years, there has been a basic time limit in tax of four years.
The irritation game
lthough it is generally considered that the UK’s parliament in Westminster is supreme (in that it can enact whatever pro...
The imitation game
The Tax Law Rewrite Project ran from 1996 until 2010. Its aim was to recast the tax statutes in a format that would be e...
La peine quotidienne
In my article ‘The rise and fall of Christine Perrin’ in the August 2014 issue of Tax Adviser – which concerned the case...