Solving your taxation problems
+44 1373 830956
enquiries@mckieandco.com
Search
Home
About us
Show Submenu Level 1
Our partners
Professional Awards
Professional Committees
Tax Risk Assessment
Our services
Show Submenu Level 1
Our Services to Private Clients
Our Services to Professional Advisers
HMRC Enquiry & Investigation Support
Our Services as Expert Witnesses
Tax Litigation Support
Recent work
Clients’ Views
Publications
Show Submenu Level 1
Articles
Lectures
Books
Rudge Revenue Review
Comment
Contact us
Menu
Home
About us
Show Submenu Level 1
Our partners
Professional Awards
Professional Committees
Tax Risk Assessment
Our services
Show Submenu Level 1
Our Services to Private Clients
Our Services to Professional Advisers
HMRC Enquiry & Investigation Support
Our Services as Expert Witnesses
Tax Litigation Support
Recent work
Clients’ Views
Publications
Show Submenu Level 1
Articles
Lectures
Books
Rudge Revenue Review
Comment
Contact us
Search
Search
Rudge Revenue Reviews
Home
Publications
Rudge Revenue Reviews
View previous editions of the Rudge Revenue Review
Articles
Books
Lectures
Rudge Revenue Reviews
Search
Type
All types
Articles
Lectures
Rudge Revenue Reviews
Books
Category
All categories
Residence & domicile
IHT
Tax planning & anti-avoidance
Miscellaneous
Tax administration & compliance
Trusts
CGT
SDLT
Appeals & other tax litigation
Income Tax
Valuation
HMRC enquiries & investigations
Search
Rudge Revenue Reviews
The Rudge Revenue Review – Issue 29
The cases of Hardy, Lloyd-Webber and Drake reveal the asymmetric CGT effects of forfeited deposits and a more fundamental and long-stranding defect in the CGT legislation.
Rudge Revenue Reviews
The Rudge Revenue Review – Issue 28
In the case of Tooth HMRC advanced an argument about the meaning of 'deliberately' in the discovery provisions of TMA 1970 s. 29 which was a brazen attempt to subvert…
Rudge Revenue Reviews
The Rudge Revenue Review – Issue 27
The case of Boston Khan v. HMRC [2021] calls into question the Courts’ even-handedness in applying basic principles of statutory construction where their effect is beneficial to the taxpayer.
Rudge Revenue Reviews
The Rudge Revenue Review – Issue 26
This issue examines the elements of the exceptional circumstances exception and in particular, its application in the COVID-19 pandemic. A case study demonstrates that the exception is of limited practical…
Rudge Revenue Reviews
The Rudge Revenue Review – Issue 25
In this issue HMRC’s administrative powers in relation to inheritance tax are considered. The Inland Revenue Charge is discussed in detail.
Rudge Revenue Reviews
The Rudge Revenue Review – Issue 24
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…
Rudge Revenue Reviews
The Rudge Revenue Review – Issue 23
This issue discusses the importance to a taxpayer of making a detailed disclosure with his tax return to HMRC as to his residence and domicile status.
Rudge Revenue Reviews
The Rudge Revenue Review – Issue 22
This issue analyses the professional conduct rules relating to taxation and their effect on members of the CIOT.
Rudge Revenue Reviews
The Rudge Revenue Review – Issue 21
This issue examines the practical importance of the statutory definitions of Scottish and Welsh taxpayers and their interaction with each other and with the Statutory Residence Test.
Rudge Revenue Reviews
The Rudge Revenue Review – Issue 20
This issue examines the decisions of the First tier Tax Tribunal and the Upper Tribunal in Project Blue Ltd v HMRC. This case involved the construction of the SDLT anti-avoidance…
Rudge Revenue Reviews
The Rudge Revenue Review – Issue 19
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.
Rudge Revenue Reviews
The Rudge Revenue Review – Issue 18
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.
Rudge Revenue Reviews
The Rudge Revenue Review – Issue 17
This issue considers HMRC’s restriction of the relief given by Extra-statutory concession D33 for gains arising on the disposal of certain rights to take Court action.
Rudge Revenue Reviews
The Rudge Revenue Review – Issue 16
This issue discusses the valuation for Inheritance Tax purposes of an interest in a joint bank account on death and includes an exchange of correspondence with Michael Firth.
Rudge Revenue Reviews
The Rudge Revenue Review – Issue 15
This issue examines in detail the Supreme Court’s decision in Futter v HMRC; Pitt & Holt v HMRC and its review of the Hastings-Bass principle.
1
2
3
4
Next
Navigate to the top of the page
Search
Search
Search
Close
Use of this site is in accordance with our
Privacy Policy
and
Cookie Policy
I Understand