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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
Pleasing Continuities
The roots of our law lie deep in English history and so, to understand our law, it is…
29 May 2022
Green Crypto-nite
Recent falls in the values of crypto-assets may cause IHT difficulties for executors of estates containing such assets
23 May 2022
Best Private Client Tax Practice
McKie & Co win Best Private Client Tax Practice Award at the Taxation Awards 2022
13 May 2022
Original Difficulties
HMRC’s concern that taxpayers should not obtain fiscal advantages which do not reflect the real economic result of…
3 May 2022
A Long Way from home?
During all the recent furore over the fiscal affairs of the Chancellor and his wife, what has most…
12 April 2022
Unappealing odds
The risks of tax litigation are stacked against the taxpayer. The rewards of success in fiscal litigation must…
2 April 2022
Best private client tax practice
We are proud to announce that we have been shortlisted in the Taxation Awards in the category of…
31 March 2022
A heart-warming tale
The valuation of transactions for fiscal purposes can be a peculiar world in which the taxpayer is often…
1 March 2022
Constructive confinement
The decision in Embiricos takes a puzzlingly restricted view of the scope of partial closure notices.
1 February 2022
Wise in their own conceit
When a statutory test of residence was proposed by the Government, the professional bodies most concerned with taxation…
28 January 2022
Unconvincing promotions
Many years after most responsible advisers abandoned recommending tax avoidance schemes to their clients because they were no…
31 October 2021
Residence of convenience
Even experienced tax advisers often assume that the summaries of fiscal law in HMRC’s Manuals have been arrived…
11 October 2021
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