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by the Hissing GEEse

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‘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.

A Gift from the SRT
The draftsman of the SRT seems to have failed to bring into charge to CGT gains treated as accruing in respect of previously held-over gains under TCGA 1992 s.168.
Two tier carelessness?
HMRC’s failure to impose a penalty for carelessness on Mrs Rayner raises questions which require answers.
A riddle, wrapped in a mystery, inside an enigma: Mrs Rayner’s property transactions
Angela Rayner’s property transactions are puzzling not only in respect of their fiscal effects and her dealings with HMRC but also in respect of the application to them of trust…
‘That seeing they might not see’
HMRC buries its useful Residence Status Checker where it is difficult to find.
‘Macavity’s not there’
HMRC does not want to do the hard work of responding to taxpayers’ enquiries.
Over-egging it
When one reads an article concerning taxation in the national press it is rare for it not to be riddled with errors. In our experience, the Telegraph is the most…
Self Harm
There has been much discussion of the economic effects of the changes which the Government proposes in replacing domicile as a long-term principle of fiscal connection to the UK with…
A Life-Line?
A curious question of construction may extend the application of Business Property Relief.
Look before you leap
The Government’s proposed reduction of Agricultural Property (‘APR’) and Business Property (‘BPR’) Relief has caused wholly understandable consternation and anger at the economic damage it threatens to cause. Those families…