COMMENT

by the Hissing GEEse

Home Comment

‘The art of taxation consists in so plucking the goose as to obtain the largest amount of feathers with the least possible amount of hissing.’

Attrib. Jean-Baptiste Colbert (1619-1683), Chief Minister to Louis XIV.

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 their transactions contrasts with its eagerness to pursue the collection of tax…
A Long Way from home?
During all the recent furore over the fiscal affairs of the Chancellor and his wife, what has most ruffled our feathers is the almost universal ignorance of the fiscal provisions…
Unappealing odds
The risks of tax litigation are stacked against the taxpayer. The rewards of success in fiscal litigation must be very substantial for such litigation to be a gamble worth making.
Best private client tax practice
We are proud to announce that we have been shortlisted in the Taxation Awards in the category of Best Private Client Tax Practice.  The winner of the Award will be…
A heart-warming tale
The valuation of transactions for fiscal purposes can be a peculiar world in which the taxpayer is often required to imagine transactions which have not happened between parties who do…
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 suggested a straightforward day-counting test.  The Government of the day insisted on…