What stops the sale of renewable project companies from falling within the transactions in land rules? Absolutely nothing.
Development Securities subtly redraws the dividing line between influence and usurpation.
Rupert Shiers comments on the Supreme Court ruling.
Could your Facebook updates be used to determine your grandchildren’s tax status?
Figures from HMRC’s accounts suggest a route and branch review is needed of the way fixed penalties operate.
The Upper Tribunal’s criticism of Judge Thomas seems harsh.
Here is a tax case that you don’t see every day: the taxpayer claimed to be an employee, but HMRC contradicted that he was self-employed and HMRC won.