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Over the past decade or so, a procedural issue that has arisen from time to time is whether or not proceedings have been commenced in the right forum.

Pensfold, a Cayman Islands company, bought a small farm in 2017 with the intention of developing it into an eco-agritourism business.

It was the decision in Professional Game Match Officials Limited (PGMOL) [2020] UKUT 147 (TCC) on employment vs self-employment for football referees that once again brought the issue of mu

On 20 July, the Office of Tax Simplification (OTS) published an evaluation update on its Corporation tax review and its Accounting depreciation or capital allowances review, combined with

In the June edition, we looked at the principles when dealing with HMRC’s Debt Management and Banking (DMB) Unit and some practical tips for agreeing a Time to Pay Arrangement (TTPA) with

In the November 2019 issue of Tax Adviser, ‘An inspector calls’, I discussed the High Court’s dismissal of a judicial review claim where the claimant taxpayers sought the Court’s supervis

The financial implications of the Coronavirus pandemic continue to affect individuals and businesses, many of whom find themselves seeking support in ways they've never had to consider before.

In response to the Covid-19 health pandemic, the UK government announced extra resources to assist those struggling to pay their tax liabilities due to financial distress.

When a couple gets divorced, assets are often transferred between them to satisfy financial claims.

In Fisher v HMRC [2020] UKUT 62 (TCC), Philip Baker QC and Rory Mullan successfully represented taxpayers Stephen, Anne and Peter Fisher ('the taxpayers') on appeal from the decision of th