Our Mutual Friend
In the November 2018 issue of Tax Adviser, my article ‘Men in Black’ considered the First-tier Tribunal’s deci...
Personal tax
Personal tax
Death and the estate
There are some particular processes for income tax and capital gains tax, and some specific rules applying, wh...
Put a ring on it?
The coronavirus pandemic sadly forced many couples to cancel, delay or significantly scale back their wedding ...
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Calling the housekeeper
One of the cleverest – but most misunderstood (and often incorrect) – parts of the tax system is the tax code....
Playing the new game
E- sports athletes are not alone in earning income from such sources.
Protecting the family future
Family investment companies (FICs) are becoming increasingly popular in today’s age.
A diverse farm life
Many farms in the UK have diversified into other commercial on-farm ventures, or are considering doing so. ...
A historical oddity?
In 1582, Pope Gregory XIII introduced the new calendar, to correct inaccuracies from the older Julian calendar...
Health and Social Care Levy
On 9 September, the Prime Minister announced to the House of Commons (see bit.ly/2XgFe6B ) that the government...
The threshold certainty
On 2 July 2021, the Supreme Court released its decision in the long running case of R (oao Haworth) v HMRC [20...