Time for new skills
As my time on the industry side of the fence comes to an end, I wanted to reflect on the changes that I have seen in the...
Management of taxes
Management of taxes
To PAYE or not to PAYE
Once the proposed changes to the treatment of workers engaged via a personal service company (PSC) take effect in April ...
Public tax transparency
The 2007/08 financial crisis has prompted increasingly close scrutiny of the tax affairs of large corporations and ongoi...
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What is the true cost?
One of the wider issues in taxation is the extent to which costs may be deducted from investment income and gains....
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...
All or nothing
Judge Robin Vos and Helen Myerscough recently found in favour of the taxpayer in Embiricos v Revenue and Customs Commiss...
The right balance
There are a number of situations in which a practitioner may be asked either to release information to a third party or ...
Jaws 2
Background When I ran my first few discovery cases (including Charlton, Sanderson and Pattullo), it was necess...
Online help
An overview of LITRG’s technical website guidance – main text The remit that the Council of the Chartered Institute of ...
Cause for complaint
When should you consider making a complaint to HMRC?