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It’s just over a decade since the arrival of Bitcoin and the cryptocurrency frenzy, and even the most passionate advocates couldn’t have predicted the level of attention this new technology would a

Background

When I worked at the Tax Law Rewrite Project at the turn of the millennium, one of the targets for simplification was the removal or reduction of deeming provisions wherever po

An appeal case in the First Tier Tribunal of May this year, G Daniels v HMRC [2018] UKFTT 462 TC06640, made for entertaining reading.

One of the few constants in the world of UK tax is the notion that an individual’s home should not be subject to capital gains tax when it is disposed of.

There’s widespread acknowledgment that the guidance produced by HMRC is of critical importance in reducing the complexity of the UK’s tax system. Our legislation is lengthy and so is our case law.