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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...
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Fatal distraction
One of the things I discovered during my legal studies was that the High Court has the power to correct mistaken documen...
On the way to the forum…
Over the past decade or so, a procedural issue that has arisen from time to time is whether or not proceedings have been...
Back to basins!
Subject to the usual caveats about making generalisations, tax disputes can typically be divided facts are....
The return of the inspector
In the November 2019 issue of Tax Adviser, ‘An inspector calls’, I discussed the High Court’s dismissal of a judicial re...
Perils of an unauthorised payment
The taxation of pension schemes was thoroughly overhauled in the Finance Act 2004 with the new rules coming into force o...
Terminator 2
Although always a business risk, the current Coronavirus crisis is likely to have caused (or will lead to) the early ter...
Not only… but also
This article concerns a case which considered the Limitation Act 1980, which applies only in England and Wales....