Cross border divorce
Divorce is never pleasant, and one imagines the last thing on the mind of a divorcing couple is tax.
Personal tax
Personal tax
Curiouser and Curiouser
Practitioners may occasionally be called upon to advise clients on how welfare benefits they receive are treated for tax...
Mr and Mrs
My article in the July 2017 issue of Tax Adviser made reference to a recent decision of the Family Division conce...
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Land Transaction Tax
The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 received Royal assent on the 24 May 2017....
Recent trends in TOGCs
Recent case law concerning TOGCs continues to foster a substance over form approach that, in the UK at least, has its or...
Tax traps for tenant owned flat management companies
Introduction After much negotiation with the landlord, the tenants have joined together, set up a new management compa...
Landlord contributions – avoiding the bear traps
What’s the issue? Landlord contributions to tenants for landlord works (Cat A) and for tenant works (Cat B) are very co...
Riding the tax rollercoaster
When I started working in tax you could count on a major new topic every year – business asset taper relief, entrepreneu...
The height of madness
Desiderius Erasmus of Rotterdam, sometime Professor of Divinity in residence at Queens’ College Cambridge, wrote at the ...
A global issue
Increased globalisation in recent decades has changed the way in which multinational enterprises conduct their business ...