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The Karate Kid
Facts of the case The business, Karate World, provides instruction in martial arts.
Return of the naïve
The facts of the case In May 2008, the taxpayer (‘Mr Hardy’) entered into a contract to purchase a leasehold property, ...
Pro-holy and pro-Fane
One of the novelties of the penalty provisions found in FA 2007, Sch 24 (penalties for inaccurate tax returns etc) is th...
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Jigsaw puzzle
In my article ‘La Peine Quotidienne’, Tax Adviser, February 2015, I discussed the penalty rules for late tax returns, as...
The Terminator
It is well known that termination payments made to employees can often escape tax, subject to a cap on the exemption of ...
Much ado about nothing
Advisers will know that for entrepreneurs’ relief to apply on the disposal of company shares, other than EMI shares, the...
A Comedy of errors
For many years, the necessary conditions for a discovery assessment were well known and understood.
The return of the taxpayer
In the May 2015 issue of Tax Adviser, I wrote about the Upper Tribunal’s decision in R (oao Higgs) v HMRC [2...
Red card
In the October 2014 issue of Tax Adviser, I reviewed the Upper Tribunal’s decision in Leeds City Council v HMRC....
PET spotting
To me, the initials GWR evoke the image of bygone days in which steam trains would pass through the undulating countrysi...