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This is the first of two articles which examines the decisions of the First tier Tax Tribunal and the Upper Tribunal in Project Blue Ltd v HMRC. This case involved…

This article discusses the decision in Project Blue Ltd v HMRC and the application of the anti-avoidance provisions to multiple steps of various land transactions.

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.

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

This short article discusses HMRC’s change in its guidance following the CIOT’s representations based on the example in Simon McKie’s article Fair Administration?

This article considers HMRC’s restriction of relief given by Extra-statutory concession D33 for gains arising on the disposal of certain rights to take Court action

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

This article contains a brief outline of the Statutory Residence Test.

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

This article outlines the structure of the Statutory Residence Test introduced by FA 2013.

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

This article contains a detailed analysis of the Supreme Court’s decision in Futter v HMRC; Pitt & Holt v HMRC and its review of the Hastings-Bass principle.

This article outlines the Statutory Residence Test provisions of the Finance Bill 2013.

This article considers the review of the Hastings-Bass principle by the Supreme Court in Futter v HMRC; Pitt & Holt v HMRC.

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