The buying game
The professional indemnity insurance market is currently very hard, and many professionals are struggling to find insura...
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Legitimate expectations
One of the longstanding issues in tax appeals concerns the jurisdiction of the First-tier Tax Tribunal....
Taking our share of responsibility
The complexity of the tax system was brought home to me (again) when completing my own tax return recently....
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Decisions, decisions
A recent question from a CIOT m ember to the Tax Tribunal User Group prompted a discussion about the different types of ...
A special relationship
The importance of tax treaties between the UK and the United States cannot be underestimated.
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...
When the car stalls
On 24 August 2021, the First-Tier Tribunal released the decision in Smallman & Sons Ltd v HMRC [2021] UKFTT 300 (TC)...
A private matter
The introduction of the off-payroll working legislation in the private sector from 6 April 2021 meant that medium and la...
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...