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Are you going to be, Revenue, fair?
On 12 December 2002, the Court of Appeal handed down its decision in the case of Mansworth (HM Inspector of Taxes) v Jel...
Change my mind?
Reasonable excuse defences are often raised when a taxpayer seeks to avoid a penalty.
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A little bit of this; a little bit of that
Most tax cases concern just a single issue or, occasionally, two distinct issues.
Steptoe & so on
It has been over a decade since I started writing a monthly case analysis for Tax Adviser.
Skyfall – you only claim twice
Ben Powell’s article, ‘Nurturing growth’ (Tax Adviser, August), sets out the conditions that must be fulfilled if shares...
Last chance HMRC
For most tax advisers, the mere mention of judicial review sends shivers down the spine.
Raiders of the loss relief
In the early days of my tax career, nearly 25 years ago, there was a legislative provision that I thought a very useful ...
Deal or no deal
It is often the case that a tax dispute is resolved between HMRC and the taxpayer by mutual agreement; that is, without ...
Joost Busters
The largely well-meaning public debate on tax avoidance makes frequent reference to the intention of parliament and whet...