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Murphy’s Law
It is well known that the rules for obtaining a tax-allowable deduction from employment income are particularly restrict...
His Dark Materials
The so-called ‘IR35’ legislation is now 21 years old.
Tooth and consequences
I have already covered the Tooth case, twice before – the Upper Tribunal’s decision was discussed in my article ‘The hon...
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Paradise lost; paradise regained
In the October 2019 issue of Tax Adviser, I considered the decision of the First-tier Tribunal in the case of Hoey....
BAD timing: the need for clarity
Business asset disposal relief (previously known as entrepreneurs’ relief) has many critics.
They think it’s all Uber
The Uber case (Uber BV v Aslam [2021] UKSC 5) was not a tax case.
Terms of procurement
The transfer of assets abroad (TAA) legislation is one of those long-established anti-avoidance provisions that should n...
Back to the past
I should make it clear that this is a case with which I had some background involvement.
Six to eight weeks
The exemption from capital gains tax in respect of a taxpayer’s only or main residence is perhaps the widest known tax r...
The third Wiseman
One of my earliest tax memories was the announcement in the 1988 Budget concerning the proposed introduction of ‘indepen...