Much ado about nothing
Advisers will know that for entrepreneurs’ relief to apply on the disposal of company shares, other than EMI shares, the...
Advisers will know that for entrepreneurs’ relief to apply on the disposal of company shares, other than EMI shares, the...
In the October 2015 issue of Tax Adviser, I explained the background to the newly launched Journal of Tax Administration...
For many years, the necessary conditions for a discovery assessment were well known and understood.
Big Bang’ announcements provide wonderful soundbites for the press. Yet many fail on implementation.
Tax is at the top of the political agenda and many substantial changes are taking place, partly as a response to politic...
In the May 2015 issue of Tax Adviser, I wrote about the Upper Tribunal’s decision in R (oao Higgs) v HMRC [2...
The decision in The Queen on the Application of Mr De Silva and Anr v The Commissioners for Her Majesty’s Revenue and Cu...
The intended aims of what was quickly dubbed HMRC’s ‘naming and shaming’ power are clearly to act as a deterrent for tho...
In the October 2014 issue of Tax Adviser, I reviewed the Upper Tribunal’s decision in Leeds City Council v HMRC....