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Introducing VAT liabilities: a wrong turn for supply classification
The Court of Appeal judgment in HMRC v Gray & Farrar International LLP [2023] EWCA Civ 121 may seem inconsequential ...
Decisions, decisions
A recent question from a CIOT m ember to the Tax Tribunal User Group prompted a discussion about the different types of ...
A matter of exceptional public interest
On 30 November 2020, the Ministry of Justice published a consultation entitled ‘Reforms to arrangements for obtaining pe...
Life after Lobler
Consider this scenario: a recently retired couple sell their family home for £1m with a view to downsizing....
Tribunal fees – a tax on justice
Editor’s note: the government response was published on the 17th December 2015 and the author has kindly agreed to prepa...