Miscellaneous

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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
Unappealing odds
The risks of tax litigation are stacked against the taxpayer. The rewards of success in fiscal litigation must…
Best private client tax practice
We are proud to announce that we have been shortlisted in the Taxation Awards in the category of…
A heart-warming tale
The valuation of transactions for fiscal purposes can be a peculiar world in which the taxpayer is often…
Constructive confinement
The decision in Embiricos takes a puzzlingly restricted view of the scope of partial closure notices.
Residence of convenience
Even experienced tax advisers often assume that the summaries of fiscal law in HMRC’s Manuals have been arrived…