Paradise lost; paradise regained
In the October 2019 issue of Tax Adviser, I considered the decision of the First-tier Tribunal in the case of Hoey....
Management of taxes
Management of taxes
Scottish taxes in the spotlight
CIOT and ICAS have been active stakeholders in the development of the Scottish parliament’s devolved tax powers, through...
A cause for relief?
The very first report from the newly formed Office of Tax Simplification looked at tax reliefs.
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To close or not to close?
Those tax practitioners who frequently deal with long running domicile enquiries with HMRC were no doubt awaiting with a...
Forced to continue
The case of Albert House and Vale Property v HMRC [2020] UKUT 373 (heard before the Upper Tribunal) highlighted the issu...
A focused Budget with a long tail
Chancellor Rishi Sunak has certainly delivered his two Budgets in extraordinary circumstances.
A matter of exceptional public interest
On 30 November 2020, the Ministry of Justice published a consultation entitled ‘Reforms to arrangements for obtaining pe...
Re-sculpting the tax landscape
Since the 1950s, international trade and travel have increasingly become a familiar part of our everyday lives, and inno...
Reasonable care and excuse
Since the introduction of the Requirement to Correct (RTC) legislation and the ongoing development of worldwide automati...
Missing out
On 15 February, the Treasury Committee published its third report looking at the tax and economic effects of Coronavirus...