Tooth and consequences
I have already covered the Tooth case, twice before – the Upper Tribunal’s decision was discussed in my article ‘The hon...
I have already covered the Tooth case, twice before – the Upper Tribunal’s decision was discussed in my article ‘The hon...
Businesses can see tax compliance outsourcing as a disruptive event.
The past year has been truly historic and has left its mark on us all in very different ways.
In the October 2019 issue of Tax Adviser, I considered the decision of the First-tier Tribunal in the case of Hoey....
CIOT and ICAS have been active stakeholders in the development of the Scottish parliament’s devolved tax powers, through...
The very first report from the newly formed Office of Tax Simplification looked at tax reliefs.
Those tax practitioners who frequently deal with long running domicile enquiries with HMRC were no doubt awaiting with a...
The case of Albert House and Vale Property v HMRC [2020] UKUT 373 (heard before the Upper Tribunal) highlighted the issu...
Chancellor Rishi Sunak has certainly delivered his two Budgets in extraordinary circumstances.
On 30 November 2020, the Ministry of Justice published a consultation entitled ‘Reforms to arrangements for obtaining pe...