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Most tax cases concern just a single issue or, occasionally, two distinct issues.

In March 2013 the government asked the Office of Tax Simplification (OTS) to review the taxation of partnerships.

Human rights law is playing an increasingly important role in tax matters.

A valuation of the goodwill of a two-partner firm of chartered accountants was required in connection with the transfer of part of the business to a company.

Many companies have recently moved, or are about to move, from preparing their accounts in accordance with UK GAAP (excluding FRS 26) (‘Old UK GAAP’) to preparing their accounts in accordance with

I am often asked: ‘What is so “alternative” about alternative dispute resolution (ADR)?’ The answer is simple.

It has been over a decade since I started writing a monthly case analysis for Tax Adviser. In that time, I have steadfastly avoided writing about a case in which I was instructed.

Anyone reading this will no doubt think that tax is fascinating. If you are a judge in the Court of Appeal or Supreme Court you will probably think otherwise.

The first judicial review decision on accelerated payment notices (APNs) was in the case of Rowe and Others v RCC [2015] EWHC 2293 (Rowe), which was handed down in the summer.

Much, I suspect, to the bemusement of the organisers, the attendance at the CIOT residential conferences can be variable. Sometimes demand seems to be high; in other years there are vacancies.