Flexing muscles
Along with this year’s Spring Statement HMRC took the opportunity to publish its refreshed strategy on tackling all form...
Along with this year’s Spring Statement HMRC took the opportunity to publish its refreshed strategy on tackling all form...
Following the case of Hastings Insurance Services Limited v HMRC [2018] UKFTT 27 (TC) (see below), the Government announ...
With the United Kingdom’s departure from the European Union stumbling indecisively towards a hard Brexit, this article l...
The 2011 Aaronson Report expressed the hope that the introduction of a GAAR (General Anti-Abuse Rule) would simplify tax...
The First-tier Tribunal (Tax Chamber) is a most valuable resource which provides a forum for litigating most disputes be...
The introduction of the VAT domestic reverse charge (‘reverse charge’) for organisations working in the construction ind...
2017 saw a decrease in divorces of opposite-sex couples in England and Wales. It was the lowest divorce rate for opposit...
Avid Tax Adviser readers (with excellent memories) may recall my article The Sequel! from the May 2017 issue...
Background to the regime The UK Patent Box became effective from 1 April 2013 with legislation governing the regime con...
Following a raft of successive piecemeal changes to the Capital Gains Tax (‘CGT’) regime over the years (see the article...