A review of cases that have gone to the GAAR panel: what can we learn?
The UK General Anti Abuse Rule (GAAR) was introduced in April 2013 (and applies to arrangements entered into on or after...
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The Register of Overseas Entities will soon be coming into force
The Economic Crime (Transparency and Enforcement) Act (‘the Act’) became law on 15 March 2022.
How to reduce the burden of tax returns upon millions of self-employed taxpayers
One of the best series of events – at least in my view(!) – is the History of Tax events run by the Worshipful Company o...
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Disposal of shares: Is the BLP test dead?
In 1995, the European Court of Justice issued its judgment in BLP Group plc (Case C-4/94).
The rules on travel and subsistence: a long and winding road
The coronavirus pandemic has significantly changed the way we work.
Grappling with the anomalies of inheritance tax penalties
Recently, there has been much litigation about the procedural aspects of the tax code, including several decisions of th...
VAT savings tips for SMEs: practical ways to improve cash flow
VAT is often the forgotten tax. Charge VAT on your sales and claim it back on your expenses. Submit and pay a return onc...
Student loans: the increasingly complex matter of repayment
From 1998 onwards, income-contingent student loans are usually collected by HMRC on behalf of the Student Loans Company ...
The demystification of decentralised finance: finding our way through
HMRC introduced updated guidance on crypto assets on 2 February 2022, looking at the world of decentralised finance (DeF...
Penetrating the obscuring mists of judicial precedent
In the December 2016 issue of Tax Adviser, my article ‘Return of the naïve’ looked at the Upper Tribunal case of Hardy v...