Peter Vaines looks at a recent case that demonstrates how duality of purpose has moved on since Mallalieu v Drummond and considers alternate reality of NRCGT penalties. ... Continue Reading
David Whiscombe looks at two tax cases which point to some of the practical and procedural problems faced by both taxpayers and HMRC, with the advent of Making Tax ... Continue Reading
New figures obtained by RSM under the Freedom of Information Act reveal some interesting trends in the number and type of penalties imposed by HMRC against those ... Continue Reading
If any doubt yet lingers that HMRC has lost the plot in litigation, Peter Vaines offers a taxing re-working of Macbeth. Or Catch 22. Also, encouraging signs for ... Continue Reading
The government has published the draft Finance Bill 2018/19, in good time for the Autumn Statement later in the year. Draft Finance Bill Explanatory Notes to ... Continue Reading
Ensure you’re up to date with the essential guidance for practitioners on tax, trusts and estates. 2018 Conference Registrations are coming in fast, book ... Continue Reading
ETF Month Most people will not realise it, but last month was officially ETF Month. Regular TW readers will be aware that ETF has waged pretty much a one-man (-woman?) ... Continue Reading
Last month, we warned that HMRC’s continued self-delusion risked contaminating the government’s decision-making process, and that HMRC was actually taking ... Continue Reading
As part of his monthly newsletter for Field Court Tax Chambers, Peter Vaines highlights just how Draconian are HMRC’s new powers to demand securities – ... Continue Reading
Peter Vaines looks at discovery assessments, the extension of the DOTAS regime to Inheritance Tax, and a curious case of deemed income without a source that did ... Continue Reading
