2022

Home 2022
Unlamented
The Office of Tax Simplification has done little good and its closure will not be regretted by many.
‘Fings ain’t what they used to be’
Cases in respect of the law of residence before the SRT came into force continue to come before…
An Exceptionally Restricted View
In this Issue we consider the case of A Taxpayer v. HMRC which is the first case primarily…
A Problematic Grant?
The Rudge Revenue Review Issue 31 has been published. This issue examines the CGT effects of common flat…
Winner of Lexology Client Choice Award
Simon McKie wins a Lexology Client Choice Award 2022.
Self-destruction
Where a taxpayer acquires a residential building which he demolishes in order to build a new and superior…
An Extended Break?
Batten v. HMRC is a case on the SRT in which the pre-SRT rules were in issue and…
Disputed Successions
Applying Main Residence Relief where a residence is demolished and replaced
Pleasing Continuities
The roots of our law lie deep in English history and so, to understand our law, it is…
Green Crypto-nite
Recent falls in the values of crypto-assets may cause IHT difficulties for executors of estates containing such assets
Best Private Client Tax Practice
McKie & Co win Best Private Client Tax Practice Award at the Taxation Awards 2022
Original Difficulties
HMRC’s concern that taxpayers should not obtain fiscal advantages which do not reflect the real economic result of…
A Long Way from home?
During all the recent furore over the fiscal affairs of the Chancellor and his wife, what has most…
Unappealing odds
The risks of tax litigation are stacked against the taxpayer. The rewards of success in fiscal litigation must…
Best private client tax practice
We are proud to announce that we have been shortlisted in the Taxation Awards in the category of…
1 2