The world has moved on since Mallalieu v Drummond, and so perhaps should the reasoning in that case.
There’s a world of difference between a headline-grabbing announcement and a workable piece of tax law.
HMRC attempted to avoid payment of costs following a loss in the FTT. But after a five round hearing that reached the High Court, was it really worth the effort?
The shadow chancellor's proposal for inclusive ownership funds could lead to a number of market-distorting behaviours, writes Thomas Dalby (Gabelle).
In our continuing series examining the tax issues which make the headlines in the national press, Heather Self considers the recent furore over national insurance contributions. Class 2 or not class 2? That is the question.
Two sets of tax statistics published by HMRC provide important insights into the health of corporate UK.
Delays prevent take off.
Is it right that the default surcharge under VATA 1994 s 59 cannot be adjusted to take account of a later s 80 claim?
The Office of Tax Simplification’s recent review of capital allowances found ‘no conclusive case’ for replacing the current rules with accounting depreciation. But might a solution that encourages energy efficiency be one area for reform?
A tribunal decision highlights a flaw in the preparations for making tax digital.