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...
Writing about tax is a wonderful hobby. I have friends all over the country – none in HMRC perhaps, but friends elsewher...
Judge Robin Vos and Helen Myerscough recently found in favour of the taxpayer in Embiricos v Revenue and Customs Commiss...
There are a number of situations in which a practitioner may be asked either to release information to a third party or ...
Background When I ran my first few discovery cases (including Charlton, Sanderson and Pattullo), it was necess...
An overview of LITRG’s technical website guidance – main text The remit that the Council of the Chartered Institute of ...
When should you consider making a complaint to HMRC?
The administration of a tax regime is seen as a key factor in the attractiveness of a country as an investment location....
The most significant US federal tax reform since 1986, commonly referred to as the ‘Tax Cuts and Jobs Act’ (TCJA), turne...
Corporate residence has traditionally not been a fertile ground for HMRC.