Critical importance
There’s widespread acknowledgment that the guidance produced by HMRC is of critical importance in reducing the complexit...
Features
Features
The shadow of doubt
Some readers will remember my article, ‘The Turn of the Tide?’ in the January 2018 issue of Tax Adviser....
The return of the sledgehammer?
In his Budget on 29 October 2018 the Chancellor Philip Hammond, roughly two thirds into his speech, said: ‘We’ll make HM...
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Unjust you waited, Mr Higgins
One of the few constants in the world of UK tax is the notion that an individual’s home should not be subject to capital...
Additional properties
The 1% surcharge for non-residents might be coming! Stamp Duty Land Tax (SDLT) on residential property has become very ...
Changing the scope
In his October Budget, the Chancellor effectively narrowed the scope of entrepreneurs’ relief and its attractive 10% tax...
The State aid journey
State aid, tax and Brexit State aid and tax has dominated news relating to multinationals in the past few years, and fo...
Warmth and decency?
An appeal case in the First Tier Tribunal of May this year, G Daniels v HMRC [2018] UKFTT 462 TC06640, made for entertai...
Maximise the value, minimise the tax compliance risk
As far back as 2001, the UN noticed the relevance and importance of allocating appropriate value to activities within as...
Seasonal work spells tax confusion
I was recently musing about the terms under which Santa’s elves might work.