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Viking Raids
Increasing rates of tax often reduces net tax receipts. Norway’s recent rise in the rate of its Wealth…
13 April 2023
Blind Justice
The case of Anderson v. PWC and HMRC illustrates the way in which HMRC sponsors tax legislation which…
6 March 2023
On Second Thoughts
Taxes on income are rarely popular. Pitt was not the first to try to tax the income of…
15 February 2023
Of Interest?
The case of the Raboni Estate v. HMRC casts a little more light on the nature of an…
1 February 2023
Mr Zahawi’s Travails
The storm over Mr Zahawi’s tax affairs raises important issues in respect of HMRC’s duty of confidentiality, its…
27 January 2023
Fatty Degeneration
The Government takes a narrow view of the costs of raising additional revenue.
9 January 2023
Unequal Honour
The award of honours to HMRC staff for doing their jobs provides some gentle amusement
6 January 2023
Unlamented
The Office of Tax Simplification has done little good and its closure will not be regretted by many.
7 December 2022
‘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…
2 December 2022
An Exceptionally Restricted View
In this Issue we consider the case of A Taxpayer v. HMRC which is the first case primarily…
1 December 2022
A Problematic Grant?
The Rudge Revenue Review Issue 31 has been published. This issue examines the CGT effects of common flat…
16 November 2022
Winner of Lexology Client Choice Award
Simon McKie wins a Lexology Client Choice Award 2022.
16 November 2022
Self-destruction
Where a taxpayer acquires a residential building which he demolishes in order to build a new and superior…
11 November 2022
An Extended Break?
Batten v. HMRC is a case on the SRT in which the pre-SRT rules were in issue and…
1 September 2022
Disputed Successions
Applying Main Residence Relief where a residence is demolished and replaced
25 August 2022
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