OMB
Long walk to tax freedom
Background When I worked at the Tax Law Rewrite Project at the turn of the millennium, one of the targets for simplific...
Keeping aware of red flags
Overview of the disclosure facility On 10 January 2019 HMRC launched a new disclosure facility called the Profit Divers...
Critical importance
There’s widespread acknowledgment that the guidance produced by HMRC is of critical importance in reducing the complexit...
The shadow of doubt
Some readers will remember my article, ‘The Turn of the Tide?’ in the January 2018 issue of Tax Adviser....
Changing the scope
In his October Budget, the Chancellor effectively narrowed the scope of entrepreneurs’ relief and its attractive 10% tax...
Warmth and decency?
An appeal case in the First Tier Tribunal of May this year, G Daniels v HMRC [2018] UKFTT 462 TC06640, made for entertai...
An impressive start
As a great fan of cricket, it is fair to say that most international players dream of a successful debut when they first...
Budget 2018 round-up
Budget 2018 stands out in many ways. It was the first Budget delivered under the new annual fiscal event strategy....
Integral to investment
Further to the Office of Tax Simplification review of Capital Allowances and the recent Budget statement by Philip Hammo...