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
Traps for the unwary
On 1 September 2013, the concept of ‘employee shareholder’ was introduced into UK employment law, together with an assoc...
Joost Busters
The largely well-meaning public debate on tax avoidance makes frequent reference to the intention of parliament and whet...
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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...
Risk and reward
For a business, the ability to trade cross border can open up many new markets and opportunities.
What a gift!
The ‘employee shareholder’ concept was introduced as the flagship announcement in the chancellor’s speech at the Conserv...
Let battle commence
Most commentary on the practicalities of accelerated payment notices (APNs) dates to the period of a ‘phony war’, when t...
A penalty puzzle?
HMRC charge tax-geared penalties for errors in tax returns.
Inhibited thinking?
An inhibit is a flag set on the HMRC VAT computer at Southend to suspend payments shown as due to a taxpayer that would ...
Minimalist approach
In HMRC v Royal College of Paediatrics and Child Health et al [2015] UKUT 0038 (TCC), the Upper Tax Tribunal considered ...