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The bright red line
Tax advisers will be aware of the usefulness of the holdover relief rules (in the Taxation of Chargeable Gains Act 1992 ...
Men in black
The question of employment status is currently a hot topic and there is no shortage of cases going through the Tribunal ...
The Age of Reasonable Excuse
Historically, non-residents have been generally exempted from capital gains tax in respect of UK assets, with the key ex...
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Claim another day
When claims are made for income tax or corporation tax purposes, the first section to consider is usually the Taxes Mana...
The three stages
The late Leo Price QC was once appearing before the judicial committee of the House of Lords (the predecessor to the Sup...
DOTAS or not to DOTAS – that is the question
For the past decade or so, HMRC’s stated ethos has been to collect the maximum amount of tax.
The 64-8 Question
I have been working in the tax profession for over 26 years and it is fair to say that I have seen quite a number of cha...
The honest tooth
The arrival of Self Assessment more than 20 years ago meant that most challenges by (what is now) HMRC into a taxpayer’s...
The twist
In previous articles (for example, ‘The Rise and Fall of Christine Perrin’ in August 2014 and ‘La Peine Quotidienne’ in ...
Down on the farm
For many tax advisers, references to VAT and flat-rates remind one of the rules which permit many VAT traders to operate...