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A few years ago, the CIOT/ATT London Branch annual dinner had as its guest speaker Lord Justice Carnwath (now Lord Carnwath of Notting Hill).

Will Brexit impact on the co-operation between HMRC and European tax authorities in cross-border disputes? 

A notable feature of the current tax environment is the increasing focus o

De Beers: the case law test

De Beers Consolidated Mines Ltd v Howe (Surveyor of Taxes) 5 TC 198 is often quoted as authority for the rule that a company is resident where its boa

There’s little doubt that public country-by-country reporting is an emotive topic for tax campaigners.

In one of the first cases I ever argued before the (now defunct) General Commissioners, I had been instructed by the director of a family-owned company.

Background

Finance Act 2016 replaced the previous transactions in land (‘TIL’) rules with entirely new legislation, broader in scope than before.

HMRC has issued its response to the Government’s public consultation on rules to limit the tax deductions that companies can claim for interest expense, along with draft legislation on 5 December 2

Very few people actually want to have their ‘day in court’.

A new report ‘Digital services for taxpayers – effectiveness and engagement’, published by the Low Incomes Tax Reform Group (LITRG), highlig

HMRC describes evasion as ‘illegal activity, where registered individuals or businesses deliberately omit, conceal, or misrepresent information in order to reduce their tax liabilities’.