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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…
A heart-warming tale
The valuation of transactions for fiscal purposes can be a peculiar world in which the taxpayer is often…
Constructive confinement
The decision in Embiricos takes a puzzlingly restricted view of the scope of partial closure notices.
Wise in their own conceit
When a statutory test of residence was proposed by the Government, the professional bodies most concerned with taxation…
Unconvincing promotions
Many years after most responsible advisers abandoned recommending tax avoidance schemes to their clients because they were no…
Residence of convenience
Even experienced tax advisers often assume that the summaries of fiscal law in HMRC’s Manuals have been arrived…
Parallel Worlds
Cases often reveal the Judiciary’s assumptions about the society in which we live. Those assumptions are often startlingly…
Artificial Tax Planning
Tax planning normally involves planning not to pay tax, or at least to reduce the amount of tax…
Valuable Expertise?
Valuation, it is often said, is not an art but a science.  A recent case suggests that it…