Search

In the October 2015 issue of Tax Adviser, I explained the background to the newly launched Journal of Tax Administration, which is an open access journal jointly sponsored by the CIOT and

For many years, the necessary conditions for a discovery assessment were well known and understood.

In the May 2015 issue of Tax Adviser, I wrote about the Upper Tribunal’s decision in R (oao Higgs) v HMRC [2015] UKFTT 92 (TCC).

Tax is at the top of the political agenda and many substantial changes are taking place, partly as a response to political and popular pressure resulting in the Base Erosion and Profit Shifting (BE

Big Bang’ announcements provide wonderful soundbites for the press. Yet many fail on implementation.

In the October 2014 issue of Tax Adviser, I reviewed the Upper Tribunal’s decision in Leeds City Council v HMRC.

The intended aims of what was quickly dubbed HMRC’s ‘naming and shaming’ power are clearly to act as a deterrent for those who may consider shirking their tax obligations and to encourage those who

The decision in The Queen on the Application of Mr De Silva and Anr v The Commissioners for Her Majesty’s Revenue and Customs has received very little professional comment.

Image

The tax problems older people face have long been documented in reports by the Low Incomes Tax Reform Group (LITRG), the National Audit Office and the Office of Tax Simplification (see further info