Legitimate expectations
One of the longstanding issues in tax appeals concerns the jurisdiction of the First-tier Tax Tribunal....
Personal tax
Personal tax
The crypto revolution
Many of those reading this article will have read about crypto and bitcoin, and may well have a strong opinion that this...
Salaried partner, hidden tax charge
It is probably a sign of my advancing years, but I still consider the advent of limited liability partnerships (LLPs) to...
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A new trade in renewables
This is the third and final part of my Back to Basics articles on farming tax and I want to review some of the tax effec...
Autumn Budget 2021
Personal tax Tax rates and allowances for 2022/23
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...
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....
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.