‘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.
Rudge Revenue Review – Issue 31
The Rudge Revenue Review Issue 31 has been published. This issue examines the CGT effects of common flat management structures.
Where a taxpayer acquires a residential building which he demolishes in order to build a new and superior residence, TCGA 1992 s.24 may provide an answer to HMRC’s assertion as…
An Extended Break?
Batten v. HMRC is a case on the SRT in which the pre-SRT rules were in issue and which raises many interesting points.
The roots of our law lie deep in English history and so, to understand our law, it is sometimes necessary to understand our history. In order to correctly identify a…
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