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The return of the taxpayer
In the May 2015 issue of Tax Adviser, I wrote about the Upper Tribunal’s decision in R (oao Higgs) v HMRC [2...
Red card
In the October 2014 issue of Tax Adviser, I reviewed the Upper Tribunal’s decision in Leeds City Council v HMRC....
PET spotting
To me, the initials GWR evoke the image of bygone days in which steam trains would pass through the undulating countrysi...
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Are you going to be, Revenue, fair?
On 12 December 2002, the Court of Appeal handed down its decision in the case of Mansworth (HM Inspector of Taxes) v Jel...
Change my mind?
Reasonable excuse defences are often raised when a taxpayer seeks to avoid a penalty.
A little bit of this; a little bit of that
Most tax cases concern just a single issue or, occasionally, two distinct issues.
Steptoe & so on
It has been over a decade since I started writing a monthly case analysis for Tax Adviser.
Skyfall – you only claim twice
Ben Powell’s article, ‘Nurturing growth’ (Tax Adviser, August), sets out the conditions that must be fulfilled if shares...
Last chance HMRC
For most tax advisers, the mere mention of judicial review sends shivers down the spine.