Penetrating the obscuring mists of judicial precedent
In the December 2016 issue of Tax Adviser, my article ‘Return of the naïve’ looked at the Upper Tribunal case of Hardy v...
In the December 2016 issue of Tax Adviser, my article ‘Return of the naïve’ looked at the Upper Tribunal case of Hardy v...
I have been following the progress of Making Tax Digital (MTD) with considerable interest, and have recently been involv...
The combined cases of Peter Lowe and Civic Environmental Systems Ltd v HMRC [2022] UKUT 84 (TCC) addressed three very di...
The original Self-Assessment code was drafted almost 30 years ago and it might be said that its age is showing in places...
The UK has done much in recent years to build its reputation as a location for fund management.
The Office of Tax Simplification has just announced a new review to consider what tax simplification means....
Over the past two years, and in response to the extraordinary challenges faced by many taxpayers as a result of the Covi...
A recent question from a CIOT m ember to the Tax Tribunal User Group prompted a discussion about the different types of ...
Many of those reading this article will have read about crypto and bitcoin, and may well have a strong opinion that this...
In the June 2018 issue of Tax Adviser, my article ‘The 64-8 questi on’ considered what was then a recent decision of the...