Into alignment
A regular theme of reports by the Office of Tax Simplification (OTS) has been that life would be simpler if income tax/P...
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Untangling the Gordion Knot
The decision in The Queen on the Application of Mr De Silva and Anr v The Commissioners for Her Majesty’s Revenue and Cu...
Finding the right route
Imagine the following scenario: Stuart and Jean are married and live in York.
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A fine line to tread
A fundamental rule of tax law is that a person carrying on a trade can only claim a deduction for an expense that is inc...
EIS and the grouse moor
In recent decades there has been much government encouragement for farmers and landowners to diversify away from pure fa...
Budget review
The Chancellor presented his eight Budget on 16 March, with a whirlwind of new measures for businesses and individuals a...
Around the world in 13 reports
In November 2015 the G20 ratified, approved and adopted recommendations made in 13 reports produced by the OECD to count...
21st Century tax
I purchased my first computer in the early 1980s – an Osborne.
Double whammy
Southern Aerial (Communications) Ltd and the taxpayers, Mr and Mrs Jones, appealed against HMRC’s NIC determinations and...
Autumn savings
The third ‘fiscal event’ of the year took place on 25 November 2015, when the Chancellor delivered the Autumn Statement....