John Cullinane

JOHN CULLINANE has a big idea for very small businesses

The potentially confusing issue of residence in the UK is explored by JOHN CULLINANE

The virtues or not of an 18% capital gains tax rate are considered by JOHN CULLINANE

The idea of the rule of law in tax might be believed to be uncontroversial and guaranteed. But is that right, asks incoming CIOT president, JOHN CULLINANE.