The 64-8 Question
I have been working in the tax profession for over 26 years and it is fair to say that I have seen quite a number of cha...
Management of taxes
Management of taxes
Checking the power
The Court of Appeal’s decision in R (on the application of Rowe and Others) v HMRC [2017] EWCA Civ 2105 finally offers s...
New horizons
Cryptocurrency – the future of e-vasion? If you don’t know what Bitcoins are, you can take comfort from the fact that y...
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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...
Masters of disguise
The curtain comes down Disguised Remuneration (DR) arrangements involve a payment of a loan (often interest free, witho...
Clear views
Successive UK governments have been clear about their goal of increasing and encouraging tax transparency and this trend...
The twist
In previous articles (for example, ‘The Rise and Fall of Christine Perrin’ in August 2014 and ‘La Peine Quotidienne’ in ...
The Welsh Revenue Authority (WRA) – the countdown to devolved taxes
On the 1 April 2018, Land Transaction Tax (LTT) and Landfill Disposal Tax (LDT) in Wales will replace SDLT and Landfill ...
Get ready for Deddf Treth Trafodiadau Tir
Following the Wales Act 2014, the Land Transaction Tax and Anti-Avoidance of Devolved Taxes (Wales) Act 2017 received Ro...
Taking the leap
Taxpayers who have income or assets abroad must inform HM Revenue and Customs (HMRC) and pay any tax they owe or they co...