A stable proposition?
Advertisements encouraging claims for stamp duty land tax (SDLT) refunds based on the difference in rates between proper...
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Features
The economic substance test
The broader background to the economic substance test is the Inclusive Forum Project to tackle base erosion and profit s...
Old school or new school?
Historically, trusts have been the ‘go to’ for passing wealth between generations as they provide a well-trodden and ver...
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Changes to statutory sick pay
We’re all aware that things are changing daily in respect to COVID-19. This article was correct at the time of writing o...
Meeting a major challenge
Chancellor Rishi Sunak delivered his first Budget on 11 March in challenging circumstances.
A deliberate Cliff hanger
In 2019, we saw a number of cases directly addressing the culpability of taxpayers and, in particular, the meaning of de...
An officer and an automaton
Over the past few years, doubts have been raised about whether the Taxes Management Act (TMA) 1970 has kept up with HMRC...
Can money grow on trees?
Woodlands are currently potentially more profitable than they have been previously, possibly more so than they have been...
Penalty shootout
The legislative framework for penalties was intended to provide fixed parameters so that penalties became more standard ...