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Equal treatment and selective enforcement
A Bingham principle states that the laws of the land should apply equally to all, save to the extent that objective differences justify differentiation.
A new opportunity
Although HMRC has published details of the terms of the Liechtenstein Disclosure Facility (LDF), the same cannot be said of its Manx equivalent.
Joys of Spring
As delegates folded their dripping umbrellas, Stephen Coleclough, the conference chairman, welcomed us to the ‘it’s still winter and I’m fed up of this weather’ conference.
ATT Welcome, May 2013
My mobile automatically notified me that it was ‘tax day’. Yesterday, – I’m not entirely sure why it did it but I’m fairly inept with gadgets.
President's page, May 2013
Welcome to this month’s President’s Page. This will be the final one that I will be writing as I will complete my year of office in about three weeks’ time.
Welcome from the editor, May 2013
Have you recently changed your Saturday evenings now that a certain BBC television programme has started its second series?
Anti-money laundering
Set out below are the answers to a couple of common issues faced by members in practice.
