The tax law surrounding the sale of residences and Private Residence Relief continues to cause disputes between taxpayers and HMRC.  With the disparity between capital gains tax rates on most assets and the higher rate …

Subject: Subscriptions and Tax To the ICAEW President, Imagine a world in which the Government suggested that a lawyer should be fined if their barrister lost a case. What would be the reaction of the …

After the recent tragic death of Andrew Sachs, there are rumours that his spirit for competence lives on in our legislation.  TAX AVOIDANCE DETERRENTS An open question for the above.  How do the current proposals …

Readers of our blogs will know we are always interested in cases analysing the extent of HMRC powers and how they should be used. The recent case of Raymond Tooth and the Commissioners for Her …

A recent case at the First-Tier Tribunal, DJ Butler v HMRC, highlighted again the benefits of taking professional advice in good time. The taxpayer operated as a sole-trader working as a decorator, project manager and …