Are you going to be, Revenue, fair?
On 12 December 2002, the Court of Appeal handed down its decision in the case of Mansworth (HM Inspector of Taxes) v Jel...
Management of taxes
Management of taxes
Tribunal fees – a tax on justice
Editor’s note: the government response was published on the 17th December 2015 and the author has kindly agreed to prepa...
Offshore Penalties
There was a time when penalties were relatively simple.
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Chair's view, Issue 1
In this first edition, we reflect on some of the changes, enacted and proposed, which have come our way....
Improving large company tax compliance
There have been a number of changes recently to the way in which HMRC is seeking to work with large businesses, in parti...
Quantum of risk
Any firm renewing its professional indemnity insurance will know that the cost of tax advice cover has increased. The re...
Change my mind?
Reasonable excuse defences are often raised when a taxpayer seeks to avoid a penalty.
What's the alternative
I am often asked: ‘What is so “alternative” about alternative dispute resolution (ADR)?’ The answer is simple....
I have a tax dream
Human rights law is playing an increasingly important role in tax matters.
A little bit of this; a little bit of that
Most tax cases concern just a single issue or, occasionally, two distinct issues.