What is a disbursement?
The idea for this article was prompted by a recent First-tier Tribunal case partly won by the taxpayer about whether a c...
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Mr and Mrs
My article in the July 2017 issue of Tax Adviser made reference to a recent decision of the Family Division conce...
Land Transaction Tax
The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 received Royal assent on the 24 May 2017....
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Recent trends in TOGCs
Recent case law concerning TOGCs continues to foster a substance over form approach that, in the UK at least, has its or...
Tax traps for tenant owned flat management companies
Introduction After much negotiation with the landlord, the tenants have joined together, set up a new management compa...
Landlord contributions – avoiding the bear traps
What’s the issue? Landlord contributions to tenants for landlord works (Cat A) and for tenant works (Cat B) are very co...
Time for change
In 1999, Chancellor Gordon Brown announced that measures would be introduced to counter tax avoidance by the use of so-c...
Constant change
As my husband observed: ‘If you are going to update a tax book, do it quickly’.
‘I never thought it would come to this...’
Sometimes apparently random incidents gel together in one’s mind. And aren’t things meant to come in threes?...