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The honest tooth
The arrival of Self Assessment more than 20 years ago meant that most challenges by (what is now) HMRC into a taxpayer’s...
The twist
In previous articles (for example, ‘The Rise and Fall of Christine Perrin’ in August 2014 and ‘La Peine Quotidienne’ in ...
Down on the farm
For many tax advisers, references to VAT and flat-rates remind one of the rules which permit many VAT traders to operate...
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A request too far
It is a fact of life that exposure to UK tax is not limited to UK residents.
Manual transmission
It is now more then 20 years since the first publication of HMRC’s manuals.
For whom the bill tolls
The fundamental principle of VAT (so much so that it is the basis of the name of the tax) is that each party in a chain ...
Reality bites
In the interests of simplification, there should be some grateful acknowledgement of the fact that many of the concepts ...
Paper tiger or hidden dragon?
In the May 2016 issue of Tax Adviser, I wrote about the Court of Appeal’s criticism of HMRC’s handling of an appeal bein...
Holiday homes on the range
Business Property Relief is a particularly valuable relief in the context of inheritance tax.
Mr and Mrs
My article in the July 2017 issue of Tax Adviser made reference to a recent decision of the Family Division conce...