Miscellaneous Archives - McKie & Co

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Such is the complexity of our tax system that it is unfortunately common for arrangements widely implemented by large numbers of taxpayers not to have the fiscal effects which they…

It must, surely, not be uncommon for buyers of residential properties substantially to reconstruct them or to demolish the existing building and to build a replacement residence. Yet the application…

This issue examines the effects of the proposed transposition of the Fifth Anti-Money Laundering Directive (5MLD) into UK law. It concludes that the proposed legislation will impose administrative burdens far…

This article examines the effects of the proposed transposition of the Fifth Anti Money Laundering Directive (5MLD) into UK law and the administrative burdens that it will place on a…

An article by Simon McKie which discusses the ‘tax gap’ and the reasons for considering it likely that HMRC’s estimate of it is overstated.

A commentary by Simon McKie on the Autumn Budget 2014 from a client perspective.

In this issue the ‘tax gap’ calculated by HMRC is considered and the conclusion is drawn that it is likely that HMRC’s estimate of it is overstated.

A One Minute with Simon McKie which was published in the Tax Journal.

Comment by Simon McKie concerning the press release issued by HMRC after its victory in the Bristol & West plc v HMRC case.

This issue examines the decisions of the First tier Tax Tribunal and the Upper Tribunal in Bristol & West plc v HMRC and considers HMRC’s subsequent press release.

A review of two books written on the subject of the Statutory Residence Test.

A review of two well-known practitioner texts in the field of private client taxation.

This is a book review of a practitioner’s text on the subject of tax avoidance.

This issue discusses the proposed anti-avoidance legislation now found in IHTA 1984 ss. 74A-74C and considers whether ‘tax avoidance is ethical’.

A consideration by Simon McKie on whether tax avoidance is wrong.