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Education?, Education?, Education?
The Family Tie in the SRT is less straightforward than one might think.
What is a Variation of a Will?
We discuss the legal nature of a 'variation' of a will.
‘And if a stranger sojourn with thee in your land, ye shall not vex him …’
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 2023-24
Tolley's Estate Planning written by Sharon and Simon McKie
Viking Raids
Increasing rates of tax often reduces net tax receipts. Norway’s recent rise in the rate of its Wealth…
Blind Justice
The case of Anderson v. PWC and HMRC illustrates the way in which HMRC sponsors tax legislation which…
On Second Thoughts
Taxes on income are rarely popular. Pitt was not the first to try to tax the income of…
Of Interest?
The case of the Raboni Estate v. HMRC casts a little more light on the nature of an…
Mr Zahawi’s Travails
The storm over Mr Zahawi’s tax affairs raises important issues in respect of HMRC’s duty of confidentiality, its…
Fatty Degeneration
The Government takes a narrow view of the costs of raising additional revenue.
Unequal Honour
The award of honours to HMRC staff for doing their jobs provides some gentle amusement
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…
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