Keith M Gordon

KEITH GORDON ACA, CTA, barrister argues that unintended changes to the tax law made by Rewrite Bills should be amended in future Finance Bills.

LexisNexis conference — Tax planning for pre-owned assets 23 February 2005. Conference reported by Keith Gordon MA (Oxon), ACA, CTA, Barrister

Speakers quoted:
Jeremy Woolf, Barrister, Pump Court Tax Chambers
James Henderson, Barrister, Pump Court Tax Chambers
Matthew Hutton MA (Oxon), CTA (Fellow), AIIT, TEP
Ralph Ray BSc (Econ), CTA (Fellow), TEP, Solicitor, consultant with Wilsons
Ian Maston, Director, Estate Planning and Trusts,
Chiltern plc

STEP Symposium — Trusts and International Tax Treaties, 6 — 7 April 2005, reported by KEITH GORDON MA (Oxon) ACA CTA Barrister

Speakers quoted:

KEITH GORDON considers whether recent case law means that transactions leading to unforeseen tax liabilities can be set aside.

Money Laundering and Proceeds of Crime Conference CIOT London Branch 10 February 2005 Speaker quoted: Bill Telford, BA FCA, National Training Director at Baker Tilly More points from this conference will follow in a subsequent issue.

KEITH M GORDON MA (Oxon), ACA, CTA, barrister explains a novel way for small companies to mitigate the effects of the non-corporate distribution rate.

SMALL COMPANIES CAN avoid the non-corporate distribution rate (NCDR) in two ways according to the Government. The first is by ensuring that the company delays paying dividends until it is making annual profits in excess of £50,000; the second is by not paying any dividends in the first place.

Readers' Forum

Loose Ends

Readers' planning points, pitfalls and other correspondence.

Sharkey v Wernher

In 'Sharkey Revisited', in Taxation, 24 July 2003 at pages 443 to 446, I set out reasons why I felt that the decision in Sharkey v Wernher 36 TC 275 could be challenged, either as always having been wrong or at least having been obsolete since the introduction of section 42, Finance Act 1998.

When is the cost of protecting an employee tax exempt?

Tax Advisers' Negligence — III

KEITH GORDON MA, ACA, CTA, barrister concludes his series on negligence claims against tax advisers.

KEITH GORDON MA, ACA, CTA, barrister conducts an enquiry into the meaning of the words 'reasonably expected'.

Tax Advisers' Negligence — II

When has an adviser breached the duty owed to his client? KEITH GORDON MA, ACA, CTA, barrister discusses this aspect of negligence claims. HAVING CONSIDERED THE circumstances in which a tax adviser would owe a duty of care to a client and others affected by his actions or omissions in the first article of my series on negligence ('Tax Advisers' Negligence — I', Taxation , 8 July at pages 384 to 386), this article considers the second ingredient of a successful claim: whether the adviser has breached the duty owed.

Tax Advisers' Negligence — I

The tricky subject of negligent tax advice is considered by KEITH GORDON MA, ACA, CTA, barrister in this first of a series of articles on the subject.

FEW READERS OF this magazine could honestly say that they have never made a mistake in their professional lives. But not every mistake gives rise to a claim against the perpetrator. This series of articles sets out some of the issues that need to be considered when a claim is made against a tax adviser for negligent advice.