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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.
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Mr and Mrs
My article in the July 2017 issue of Tax Adviser made reference to a recent decision of the Family Division conce...
Gulliver's travails
After HMRC’s onslaught in the first decade of this century on taxpayers who claimed to have been non-UK resident, I alwa...
For whom the bell tolls
In my article ‘Whose claim is it anyway?’ in the January 2015 issue of Tax Adviser, I wrote about the taxpayers’ success...
The Crown and the Cushion affair
Imagine a client coming in with this great tax-saving idea.
All’s well that ends badly
In my April 2013 article in Tax Adviser ‘Much Ado about Something’, I wrote about the appeal by JP Whitter (Waterwell En...
Basic Instinct
A few years ago, the CIOT/ATT London Branch annual dinner had as its guest speaker Lord Justice Carnwath (now Lord Carnw...
Family fortunes
In one of the first cases I ever argued before the (now defunct) General Commissioners, I had been instructed by the dir...