Search

The concept of connected persons appears throughout the direct taxes legislation.

Work to listed buildings is complex with specialist buildings needing specialist tradesmen.

The UK General Anti Abuse Rule (GAAR) was introduced in April 2013 (and applies to arrangements entered into on or after 17 July 2013) in order to remove any tax advantages gained by an a

There’s an old saying that ‘there’s no such thing as a free lunch.’ Fortunately, that is not always the case, and charities receive sizable no-strings attached donations from many benefac

In 1995, the European Court of Justice issued its judgment in BLP Group plc (Case C-4/94).

One of the best series of events – at least in my view(!) – is the History of Tax events run by the Worshipful Company of Tax Advisers and often hosted by the CIOT (see

The Economic Crime (Transparency and Enforcement) Act (‘the Act’) became law on 15 March 2022.

The coronavirus pandemic has significantly changed the way we work. Homeworking has become the norm for many more employees who previously spent all or almost all of their time in offices.

I have been following the progress of Making Tax Digital (MTD) with considerable interest, and have recently been involved with the CIOT’s development of a roadmap for MTD which is informing t

In the December 2016 issue of Tax Adviser, my article ‘Return of the naïve’ looked at the Upper Tribunal case of Hardy v HMRC [2016] UKUT 332 (TCC).