A complicated gift
Many employees will be blissfully unaware of the employment-related securities (ERS) provisions, and the potential impli...
Personal tax
Personal tax
The feeling’s mutual?
It was the decision in Professional Game Match Officials Limited (PGMOL) [2020] UKUT 147 (TCC) on employment vs self-emplo...
Establishing real commercial use
Pensfold, a Cayman Islands company, bought a small farm in 2017 with the intention of developing it into an eco-agritour...
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Latest briefings
The return of the inspector
In the November 2019 issue of Tax Adviser, ‘An inspector calls’, I discussed the High Court’s dismissal of a judicial re...
Tax debt collection
In the June edition, we looked at the principles when dealing with HMRC’s Debt Management and Banking (DMB) Unit and som...
Finding a simpler way
On 20 July, the Office of Tax Simplification (OTS) published an evaluation update on its Corporation tax review and its ...
Practical assistance for struggling taxpayers
The financial implications of the Coronavirus pandemic continue to affect individuals and businesses, many of whom find ...
All bets are off
In Fisher v HMRC [2020] UKUT 62 (TCC), Philip Baker QC and Rory Mullan successfully represented taxpayers Stephen, Anne ...
The true cost of a gift
When a couple gets divorced, assets are often transferred between them to satisfy financial claims.
Dealing with tax debt
In response to the Covid-19 health pandemic, the UK government announced extra resources to assist those struggling to p...