Our Mutual Friend
In the November 2018 issue of Tax Adviser, my article ‘Men in Black’ considered the First-tier Tribunal’s decision in th...
Personal tax
Personal tax
Death and the estate
There are some particular processes for income tax and capital gains tax, and some specific rules applying, when an indi...
Put a ring on it?
The coronavirus pandemic sadly forced many couples to cancel, delay or significantly scale back their wedding plans....
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Calling the housekeeper
One of the cleverest – but most misunderstood (and often incorrect) – parts of the tax system is the tax code....
Playing the new game
E- sports athletes are not alone in earning income from such sources.
Protecting the family future
Family investment companies (FICs) are becoming increasingly popular in today’s age.
A diverse farm life
Many farms in the UK have diversified into other commercial on-farm ventures, or are considering doing so....
A historical oddity?
In 1582, Pope Gregory XIII introduced the new calendar, to correct inaccuracies from the older Julian calendar....
Health and Social Care Levy
On 9 September, the Prime Minister announced to the House of Commons (see bit.ly/2XgFe6B ) that the government would:...
The threshold certainty
On 2 July 2021, the Supreme Court released its decision in the long running case of R (oao Haworth) v HMRC [2021] UKSC 2...