A stop to looping
Following the case of Hastings Insurance Services Limited v HMRC [2018] UKFTT 27 (TC) (see below), the Government announ...
Features
Features
Careful review
With the United Kingdom’s departure from the European Union stumbling indecisively towards a hard Brexit, this article l...
Looking beyond
The 2011 Aaronson Report expressed the hope that the introduction of a GAAR (General Anti-Abuse Rule) would simplify tax...
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The sound of silence
The First-tier Tribunal (Tax Chamber) is a most valuable resource which provides a forum for litigating most disputes be...
Spotlight on construction
The introduction of the VAT domestic reverse charge (‘reverse charge’) for organisations working in the construction ind...
When Harry divorced Sally
2017 saw a decrease in divorces of opposite-sex couples in England and Wales. It was the lowest divorce rate for opposit...
The concluding chapter?
Avid Tax Adviser readers (with excellent memories) may recall my article The Sequel! from the May 2017 issue...
A clear picture
Background to the regime The UK Patent Box became effective from 1 April 2013 with legislation governing the regime con...
Turbulent seas
Following a raft of successive piecemeal changes to the Capital Gains Tax (‘CGT’) regime over the years (see the article...
Real estate structures
In recent years the amount of UK real estate in ‘foreign’ ownership has become a topic of political sensitivity....