This week's opinion

Unbelievably it is already time to be thinking about the Taxation Awards again!

This year, although most of the categories are unaltered, we are trying something new. We have decided to amalgamate the tax personality, writer and commentator honours into one which we are calling the Tolley award for outstanding contribution to taxation in 2018-19.

More importantly we will decide the winner by popular vote: tinyurl.com/yd8mtwm3.

This will involve a two-stage process. Nominations are now open and anybody can suggest names. We have tried to keep the process as simple as possible so there is no need to register or download forms. All you have to do is to write a summary of why you think that the individual should be put forward. There is no need to seek the approval of the person you are nominating. The judges will draw up a shortlist and after that confirm with the nominees that they are happy to have their name submitted. There will then be a vote to decide the winner.

I hope this will work and that it will be a way of engaging the wider tax community in the awards process. If it all falls flat on its face you can blame me. Many readers will have other priorities in January but nominations are open until 22 February so there will be plenty of time for you to put your thinking caps on.

If you do one thing…

Many of us have seen cases where directors provide consultancy services to their own limited companies through another vehicle. Petrol Station Services (TC6907) is worth reading as an example of a First-tier Tribunal looking through such arrangements. The use by HMRC of the Rangers case ([2017] STC 1556) here is particularly noteworthy.

Andrew Hubbard, Editor in Chief