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Only a year ago, the case of Graham v Lynch [2020] EWHC 986 indicated that the courts may be inclined to exercise their powers to set...
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This is the question which HMRC asked itself, 12 wealthy individuals and 25 agents of wealthy individuals, in a recently published...
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Tax practitioners dealing with motive-driven tax reliefs, exemptions or anti-avoidance rules can get caught in seemingly futile debates...
It is interesting to read today that the EU Commission draws a direct link between the EU's €750bn recovery fund and a desire that member...
On Friday HMRC published Spotlight 49: Disguised remuneration: schemes claiming to avoid the loan charge. The guidance reiterates HMRC's...