Comment Archives - McKie & Co

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The draftsman of the SRT seems to have failed to bring into charge to CGT gains treated as…

HMRC’s failure to impose a penalty for carelessness on Mrs Rayner raises questions which require answers.

Angela Rayner’s property transactions are puzzling not only in respect of their fiscal effects and her dealings with…

HMRC buries its useful Residence Status Checker where it is difficult to find.

HMRC does not want to do the hard work of responding to taxpayers’ enquiries.

When one reads an article concerning taxation in the national press it is rare for it not to…

There has been much discussion of the economic effects of the changes which the Government proposes in replacing…

A curious question of construction may extend the application of Business Property Relief.

The Government’s proposed reduction of Agricultural Property (‘APR’) and Business Property (‘BPR’) Relief has caused wholly understandable consternation…

The Government’s expenditure on HMRC is being wasted. Even in receiving information of tax evasion from the public,…

The Family Tie in the SRT is less straightforward than one might think.

We discuss the legal nature of a 'variation' of a will.

The Government’s decision to abolish the fiscal reliefs given to non-doms seems to be based on the OBR’s…

Tolley's Estate Planning written by Sharon and Simon McKie

Increasing rates of tax often reduces net tax receipts. Norway’s recent rise in the rate of its Wealth…