Errors in taxpayer documents
Clause 64 of the Finance Bill, which is now awaiting its second reading in the House of Lords on the 15th November and i...
Management of taxes
Management of taxes
New limit
Subject to the provisions in the Finance Bill passing through Parliament and receiving Royal Assent, the new Corporate I...
Careful steps
There has been considerable discussion in the professional press and the media more generally about the new penalties an...
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Reality bites
In the interests of simplification, there should be some grateful acknowledgement of the fact that many of the concepts ...
Preserving a nation
What do a rare mineral specimen, a portrait of Frederick Howard the 5th Earl of Carlisle by Sir Joshua Reynolds, and a c...
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...
STARs beware!
Serial tax avoiders beware There have been numerous salacious stories over the past few years about celebrities, footba...
Set your alarms
HMRC has an ongoing agenda to tackle all forms of ‘non-compliance’.
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...