Basic Instinct
A few years ago, the CIOT/ATT London Branch annual dinner had as its guest speaker Lord Justice Carnwath (now Lord Carnw...
Management of taxes
Management of taxes
Increasing the burden
HMRC has issued its response to the Government’s public consultation on rules to limit the tax deductions that companies...
A wide view
Background Finance Act 2016 replaced the previous transactions in land (‘TIL’) rules with entirely new legislation, bro...
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Family fortunes
In one of the first cases I ever argued before the (now defunct) General Commissioners, I had been instructed by the dir...
Practice makes perfect!
On 18 March 2015, George Osborne announced the end to the tax return and painted a picture of a new digital relationship...
Prepare for attack!
HMRC describes evasion as ‘illegal activity, where registered individuals or businesses deliberately omit, conceal, or m...
Inaccessible terrain
A new report ‘Digital services for taxpayers – effectiveness and engagement’, published by
Alas, poor Warwick!
In the current climate, there’s probably a danger that the CIOT will be accused of some form of ‘geography avoidance’ if...
A last chance
HMRC introduced the Worldwide Disclosure Facility (WDF) on 5 September 2016 for individuals and companies to disclose un...