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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.

HMRC, which has extensive powers to place onerous disclosure burdens on taxpayers, is reluctant to comply with its statutory duties under the Freedom of Information Act

We have now published Issue XXXIV of the Rudge Revenue Review which considers the decision in Michael Parker v. HMRC, only the second case to concern the application of the…

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.

HMRC’s failure to impose a penalty for carelessness on Mrs Rayner raises questions which require answers.

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…

HMRC buries its useful Residence Status Checker where it is difficult to find.

HMRC does not want to do the hard work of responding to taxpayers’ enquiries.

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…

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…