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A request too far
It is a fact of life that exposure to UK tax is not limited to UK residents.
Manual transmission
It is now more then 20 years since the first publication of HMRC’s manuals.
For whom the bill tolls
The fundamental principle of VAT (so much so that it is the basis of the name of the tax) is that each party in a chain ...
Most popular reads
Latest briefings
Reality bites
In the interests of simplification, there should be some grateful acknowledgement of the fact that many of the concepts ...
Paper tiger or hidden dragon?
In the May 2016 issue of Tax Adviser, I wrote about the Court of Appeal’s criticism of HMRC’s handling of an appeal bein...
Holiday homes on the range
Business Property Relief is a particularly valuable relief in the context of inheritance tax.
Mr and Mrs
My article in the July 2017 issue of Tax Adviser made reference to a recent decision of the Family Division conce...
Gulliver's travails
After HMRC’s onslaught in the first decade of this century on taxpayers who claimed to have been non-UK resident, I alwa...
For whom the bell tolls
In my article ‘Whose claim is it anyway?’ in the January 2015 issue of Tax Adviser, I wrote about the taxpayers’ success...
The Crown and the Cushion affair
Imagine a client coming in with this great tax-saving idea.