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Trusts
‘And if a stranger sojourn with thee in your land, ye shall not vex him …’
The Government’s decision to abolish the fiscal reliefs given to non-doms seems to be based on the OBR’s…
Viking Raids
Increasing rates of tax often reduces net tax receipts. Norway’s recent rise in the rate of its Wealth…
On Second Thoughts
Taxes on income are rarely popular. Pitt was not the first to try to tax the income of…
A heart-warming tale
The valuation of transactions for fiscal purposes can be a peculiar world in which the taxpayer is often…
Parallel Worlds
Cases often reveal the Judiciary’s assumptions about the society in which we live. Those assumptions are often startlingly…
Valuable Expertise?
Valuation, it is often said, is not an art but a science. A recent case suggests that it…
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