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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...
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Crimes or civil misdemeanours?
Background I am not sure that I have ever covered a case on Aggregates Levy before.
Long walk to tax freedom
Background When I worked at the Tax Law Rewrite Project at the turn of the millennium, one of the targets for simplific...
Unjust you waited, Mr Higgins
One of the few constants in the world of UK tax is the notion that an individual’s home should not be subject to capital...
The bright red line
Tax advisers will be aware of the usefulness of the holdover relief rules (in the Taxation of Chargeable Gains Act 1992 ...
Men in black
The question of employment status is currently a hot topic and there is no shortage of cases going through the Tribunal ...
The Age of Reasonable Excuse
Historically, non-residents have been generally exempted from capital gains tax in respect of UK assets, with the key ex...