Hancock's half-decent argument
Writing about tax is a wonderful hobby. I have friends all over the country – none in HMRC perhaps, but friends elsewher...
Jaws 2
Background When I ran my first few discovery cases (including Charlton, Sanderson and Pattullo), it was necess...
The sound of silence
The First-tier Tribunal (Tax Chamber) is a most valuable resource which provides a forum for litigating most disputes be...
Hey Praesto!
Background As most readers will know, a VAT-registered business is required to account to HMRC for the VAT that it char...
Pictures at an exhibition gallery
Background At the time of writing, I was expecting to report on one of a number of IR35 cases involving TV personalitie...
Crimes or civil misdemeanours?
Background I am not sure that I have ever covered a case on Aggregates Levy before.
Long walk to tax freedom
Background When I worked at the Tax Law Rewrite Project at the turn of the millennium, one of the targets for simplific...
Unjust you waited, Mr Higgins
One of the few constants in the world of UK tax is the notion that an individual’s home should not be subject to capital...