Capital split
On divorce, the assets must be divided up as the couple agree or, if no agreement is reached, as the Family Court ultima...
Features
Features
Is there a Doctor in the house?
There is a certain degree of mystery surrounding doctoral degrees and the purpose they serve. Have you ever thought of d...
Joost Busters
The largely well-meaning public debate on tax avoidance makes frequent reference to the intention of parliament and whet...
Most popular reads
Latest briefings
Wrong sort of dividend
Judge Colin Bishopp has just given his decision in a case about ‘rate boosters’.
The future of VAT
A panel view Donato Rapondi, the head of the TAXUD team responsible for VAT, together with Peter Dylewski...
Patent nexuses
Intellectual property tax regimes (including the UK’s patent box) are changing.
An incoherent outcome
The Upper Tribunal decision in Project Blue Limited v the Commissioners for HMRC [2014] UKUT 0564 (TCC) is a must-read d...
Caught Ashby, bowled Gordon
This is the report of a case that did not reach the First-tier Tribunal (FTT).
Born in the USA
With the recent increase in international enforcement activities undertaken by the US Internal Revenue Service (IRS) and...
Risk and reward
For a business, the ability to trade cross border can open up many new markets and opportunities.