The final cut
The Supreme Court judgment against film scheme Eclipse 35 has provided a high-profile illustration of HMRC’s determinati...
Personal tax
Personal tax
HMRC win the argument but lose the cash
Background The Court of Appeal decision in Project Blue Limited v HMRC [2016] is an important tax case for SDLT....
Continuing leases and renewals
A lease may be granted for a fixed term (of any duration) then continue until brought to an end by notice to quit....
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Latest briefings
The dividend illusion
The landscape of taxation of dividends in the hands of individuals changed fundamentally on 6 April 2016....
Broad brush approach
A growing volume of anti-avoidance legislation is in place, with the aim of stopping taxpayers from manipulating transac...
The savings conundrum
Two new government-incentivised savings schemes were promised in this year’s Budget – lifetime individual savings accoun...
A Comedy of errors
For many years, the necessary conditions for a discovery assessment were well known and understood.
Life after Lobler
Consider this scenario: a recently retired couple sell their family home for £1m with a view to downsizing....
Weighing it up
Before addressing taxation issues, timing requires some mention of the so-called ‘Panama papers’.
The return of the taxpayer
In the May 2015 issue of Tax Adviser, I wrote about the Upper Tribunal’s decision in R (oao Higgs) v HMRC [2...