Miscellaneous

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Over-egging it
When one reads an article concerning taxation in the national press it is rare for it not to…
Idleness, incompetence and contempt for the public
The Government’s expenditure on HMRC is being wasted. Even in receiving information of tax evasion from the public,…
Viking Raids
Increasing rates of tax often reduces net tax receipts. Norway’s recent rise in the rate of its Wealth…
Blind Justice
The case of Anderson v. PWC and HMRC illustrates the way in which HMRC sponsors tax legislation which…
On Second Thoughts
Taxes on income are rarely popular. Pitt was not the first to try to tax the income of…
Mr Zahawi’s Travails
The storm over Mr Zahawi’s tax affairs raises important issues in respect of HMRC’s duty of confidentiality, its…
Fatty Degeneration
The Government takes a narrow view of the costs of raising additional revenue.
Unequal Honour
The award of honours to HMRC staff for doing their jobs provides some gentle amusement
Unlamented
The Office of Tax Simplification has done little good and its closure will not be regretted by many.
A Problematic Grant?
The Rudge Revenue Review Issue 31 has been published. This issue examines the CGT effects of common flat…
Winner of Lexology Client Choice Award
Simon McKie wins a Lexology Client Choice Award 2022.
Self-destruction
Where a taxpayer acquires a residential building which he demolishes in order to build a new and superior…
Pleasing Continuities
The roots of our law lie deep in English history and so, to understand our law, it is…
Green Crypto-nite
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