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My article in the July 2017 issue of Tax Adviser made reference to a recent decision of the Family Division concerning domicile.

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

Divorce is never pleasant, and one imagines the last thing on the mind of a divorcing couple is tax.

What’s the issue?

Landlord contributions to tenants for landlord works (Cat A) and for tenant works (Cat B) are very common.

Introduction 

After much negotiation with the landlord, the tenants have joined together, set up a new management company (“ManCo”) and bought the freehold from their landlord.

Recent case law concerning TOGCs continues to foster a substance over form approach that, in the UK at least, has its origins in the 1968 case Kenmir Ltd v Frizzell.

The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 received Royal assent on the 24 May 2017.

When I started working in tax you could count on a major new topic every year – business asset taper relief, entrepreneurs’ relief, tax credits, A-day pension changes etc.

In my article ‘Whose claim is it anyway?’ in the January 2015 issue of Tax Adviser, I wrote about the taxpayers’ successful appeal in Drown & Leadley v HMRC.

Throughout its 19 years as a committee of the Chartered Institute of Taxation (CIOT), the Low Incomes Tax Reform Group (LITRG) has steadily evolved.