Broad brush approach
A growing volume of anti-avoidance legislation is in place, with the aim of stopping taxpayers from manipulating transac...
Personal tax
Personal tax
The savings conundrum
Two new government-incentivised savings schemes were promised in this year’s Budget – lifetime individual savings accoun...
A Comedy of errors
For many years, the necessary conditions for a discovery assessment were well known and understood.
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Life after Lobler
Consider this scenario: a recently retired couple sell their family home for £1m with a view to downsizing....
Weighing it up
Before addressing taxation issues, timing requires some mention of the so-called ‘Panama papers’.
The return of the taxpayer
In the May 2015 issue of Tax Adviser, I wrote about the Upper Tribunal’s decision in R (oao Higgs) v HMRC [2...
Into alignment
A regular theme of reports by the Office of Tax Simplification (OTS) has been that life would be simpler if income tax/P...
Untangling the Gordion Knot
The decision in The Queen on the Application of Mr De Silva and Anr v The Commissioners for Her Majesty’s Revenue and Cu...
Finding the right route
Imagine the following scenario: Stuart and Jean are married and live in York.