Comment

Home Comment
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
Parallel Worlds
Cases often reveal the Judiciary’s assumptions about the society in which we live. Those assumptions are often startlingly…
1 October 2021
Artificial Tax Planning
Tax planning normally involves planning not to pay tax, or at least to reduce the amount of tax…
25 September 2021
Valuable Expertise?
Valuation, it is often said, is not an art but a science.  A recent case suggests that it…
2 August 2021
Power without Responsibility
Those who deal regularly with matters of domicile and residence know that HMRC routinely requests large shopping lists…
24 July 2021
Time’s Fools
We have always enjoyed explaining to our clients why the UK’s fiscal year ends on 5th April.  A…
30 June 2021
First Tier Union
It is for the Court to determine what is the content of the law of the country in…
1 June 2021
A Sad Case
The case of D Austin v. G Mitchell and another [2020] is an interesting, unusual and affecting non-tax…
31 May 2021
Partners in Crime
The case of XL Insurance Company SE and IPORS Underwriting Limited, Paul Alan Corcoran v. HMRC and others…
1 April 2021
Your money or your life
HMRC’s overwhelming resources often allows it to collect tax which is not due.  A taxpayer assessed on a…
14 March 2021
1 2 3 4