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Cross-border structuring: US citizens with UK limited companies
UK practitioners increasingly advise US citizens who are resident in the UK and operate through UK private limited companies.
Cash for information: how HMRC is paying for intelligence
In November 2025, HMRC formally launched an enhanced informant and reward scheme, marking a significant shift in the UK’s approach to tackling serious tax avoidance and evasion.
Cyber controls: tax risk governance
Cyber attacks are having a significant impact on both UK citizens and the economy.
Mutual trading: the four key conditions
The concept of what constitutes a trade is a fundamental question in UK tax law, forming the basis of many disputes between taxpayers and HMRC since tax was first levied on profits.
The high value council tax surcharge: a reform with significant implications
After months of speculation, the UK government’s much-trailed Budget was finally delivered at the end of November.
Treasury Committee: scrutiny of HMRC
Dame Meg Hillier moved from chairing the Public Accounts Committee in the last Parliament to chairing the Treasury Committee in this Parliament.
Tax simplification project: revisiting the OTS review
In October 2014, I co-authored the former Office of Tax Simplification (OTS) report on the competitiveness of the UK tax administration.
A company share buyback: the battle of Boulting
In my October 2020 article ‘On the way to the forum’, I looked at an unsuccessful judicial review claim reported as R (oao Boulting) v HMRC [2020] EWHC 2207 (Admin).
The new CTA qualification: changes from 2028
In the ever-evolving landscape of UK taxation, the Chartered Tax Adviser (CTA) qualification has signalled technical excellence and professional integrity.
