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Many of those reading this article will have read about crypto and bitcoin, and may well have a strong opinion that this is a ‘fad’.

A recent question from a CIOT m ember to the Tax Tribunal User Group prompted a discussion about the different types of decision that the First-tier Tribunal might release.

Family investment companies (FICs) are becoming increasingly popular in today’s age.

In the June 2018 issue of Tax Adviser, my article ‘The 64-8 questi on’ considered what was then a recent decision of the Upper Tribunal.

On 2 July, the Office of Tax Simplification published its report on ‘Making better use of third party data: a vision for the future’ (see bit.ly/3D2uCJ5). 

Under Finance Act 1986 s 102, when there is a reservation of benefit in gifted property at the date of death, for inheritance tax purposes that property is treated by sub-section (3) as proper

In a world where time is precious, fast and secure, digital financial solutions are being welcomed with open arms.

One of the biggest factors in claims against professionals is the issue of the engagement; letter and the scope of the retainer – the contract – between the professional and their client.

I have already covered the Tooth case, twice before – the Upper Tribunal’s decision was discussed in my article ‘The honest Tooth’ in the May 2018 issue of Tax Adviser and the Court of Ap

Businesses can see tax compliance outsourcing as a disruptive event.