Different legacies
The estate administration period starts on the day after the individual dies and generally ends once the residue of the ...
Gulliver's travails
After HMRC’s onslaught in the first decade of this century on taxpayers who claimed to have been non-UK resident, I alwa...
Changing the game
In the March 2015 budget the then Chancellor George Osborne announced the demise of the ‘complex, costly and time consum...
Rocket science
Pensions and taxation are two of the most fiendishly complicated subjects.
Pressing reset
Artificial enhancement of securities Let us suppose that there is a business which is underperforming....
Welcome to February's Technical Newsdesk
5 December 2016 might seem a long time ago now, and a lot has happened since: Christmas, the New Year, a new President i...
A wide view
Background Finance Act 2016 replaced the previous transactions in land (‘TIL’) rules with entirely new legislation, bro...
President's page, January 2017
The CIOT and many advisers were alarmed by the original announcement in August 2016 of a new penalty ‘for those who cons...
Welcome from the editor-in-chief, January 2017
The CIOT, ATT and LITRG each responded to the six Making Tax Digital (MTD) consultation documents issued by HMRC....