December 2022

Home 2022 December
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…