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Stuck in second gear
In the January 2018 issue of Tax Adviser, I wrote an article ‘Manual transmission’ in which I considered the High...
An inspector calls
It is inevitable that there will be occasions when HMRC will want to look at a taxpayer’s records or those held by a thi...
The loan arrangers
The current controversy surrounding the 2019 loan charge concerns arrangements where earnings were received in the form ...
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Hancock's half-decent argument
Writing about tax is a wonderful hobby. I have friends all over the country – none in HMRC perhaps, but friends elsewher...
Jaws 2
Background When I ran my first few discovery cases (including Charlton, Sanderson and Pattullo), it was necess...
The sound of silence
The First-tier Tribunal (Tax Chamber) is a most valuable resource which provides a forum for litigating most disputes be...
Hey Praesto!
Background As most readers will know, a VAT-registered business is required to account to HMRC for the VAT that it char...
Pictures at an exhibition gallery
Background At the time of writing, I was expecting to report on one of a number of IR35 cases involving TV personalitie...
Crimes or civil misdemeanours?
Background I am not sure that I have ever covered a case on Aggregates Levy before.