Conferences in the clouds
Party conference season had a very different look and feel this year, as Labour, the Liberal Democrats and the Conservat...
Personal tax
Personal tax
An uphill struggle
Many Chancellors aim to deliver a coherent programme of policy changes, built around a clear manifesto, that results in ...
On the way to the forum…
Over the past decade or so, a procedural issue that has arisen from time to time is whether or not proceedings have been...
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The business armoury
Coronavirus has disrupted the economic wellbeing of businesses of all sizes and sectors, in many cases necessitating pay...
A complicated gift
Many employees will be blissfully unaware of the employment-related securities (ERS) provisions, and the potential impli...
The feeling’s mutual?
It was the decision in Professional Game Match Officials Limited (PGMOL) [2020] UKUT 147 (TCC) on employment vs self-emplo...
Establishing real commercial use
Pensfold, a Cayman Islands company, bought a small farm in 2017 with the intention of developing it into an eco-agritour...
The return of the inspector
In the November 2019 issue of Tax Adviser, ‘An inspector calls’, I discussed the High Court’s dismissal of a judicial re...
Tax debt collection
In the June edition, we looked at the principles when dealing with HMRC’s Debt Management and Banking (DMB) Unit and som...
Finding a simpler way
On 20 July, the Office of Tax Simplification (OTS) published an evaluation update on its Corporation tax review and its ...