Features

Scanning horizons

‘Where’s the Summer Finance Bill?’ was the frequent cry of tax advisers, wondering whether five hundred pages of legisla...

A slam dunk

Tweets and !!!???!!! ‘The consequences are obvious!’ This quote and exclamation mark is not taken from a recent Trump t...

Under the surface

Tax concerns are often a sticking point on the acquisition of a company’s shares.

OMB

Curiouser and Curiouser

Practitioners may occasionally be called upon to advise clients on how welfare benefits they receive are treated for tax...

What is a disbursement?

The idea for this article was prompted by a recent First-tier Tribunal case partly won by the taxpayer about whether a c...