Springtime in Cambridge
Let’s face it, Cambridge in springtime is a rather more attractive proposition than Coventry in the autumn....
Features
Features
Shifting sands
The Treasury Select Committee is conducting a wide-ranging inquiry into UK taxation, with a focus on corporate tax....
Most popular reads
Latest briefings
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...
Unwanted publicity!
The intended aims of what was quickly dubbed HMRC’s ‘naming and shaming’ power are clearly to act as a deterrent for tho...
Finding the right route
Imagine the following scenario: Stuart and Jean are married and live in York.
A fine line to tread
A fundamental rule of tax law is that a person carrying on a trade can only claim a deduction for an expense that is inc...
EIS and the grouse moor
In recent decades there has been much government encouragement for farmers and landowners to diversify away from pure fa...
Scope of exemption
On 17 March 2016, the the Court of Justice of the EU (CJEU) delivered its judgment in Aspiro SA (C-40/15) concerning the...