Andy Wells

The planned general anti-abuse rule has been unveiled. ANDY WELLS looks at how it differs from the Aaronson proposal

ANDY WELLS discusses a First-tier Tribunal decision with unusual features

ANDY WELLS considers capital allowances and embedded fixtures in light of a recent tribunal decision

ANDY WELLS is not impressed with HMRC’s inappropriate use of their new power of naming and shaming

How can tax be lost if it is not due in the first place? ANDY WELLS is struck by recent Revenue thinking

ANDY WELLS wants a debate about HMRC’s ‘Purpose, vision and way’

ANDY WELLS does not trust HMRC to deal with his clients' money any more responsibly than they are likely to do so themselves

ANDY WELLS reviews HMRC's Consultative Paper on Compliance Checks of 17 May 2007.

ANDY WELLS unravels the mysteries of tax equalisation

ANDY WELLS considers the effect of the 'trading company' definition on the capital gains tax gifts relief.

SUBSTANTIAL QUALIFICATION, the article by Paul Hodge and Matt Reid in Taxation, 20 January 2005, p370 focused on business asset taper relief, but the matters discussed are also vital if relief is to be claimed under TCGA 1992, s 165 on a disposal of shares by way of gift, (see s 165(8)(aa) inserted by FA 2004 with effect from the current tax year).