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ARTICLES
KEVIN SLEVIN suggests that some of the problems with HMRC’s internal reviews and the transition to the new Tribunals Service could easily be ironed out
KEVIN SLEVIN hopes that review officers receive a proper training, enabling them to carry out their job impartially
HMRC's views on entrepreneurs' relief do mesh in with the legislation, argues KEVIN SLEVIN
Exactly what is the impact of a rent charge on entrepreneurs' relief? KEVIN SLEVIN investigates whether the payment of such consideration, now or in the past, can lead to the loss of relief
It is not too late to rescue some taper and indexation relief before the new capital gains tax kicks in next April, says KEVIN SLEVIN
KEVIN SLEVIN believes it is time for a fundamental rethink of the rules for non-domiciles and overseas income and gains
The purposive approach to tax legislation is not a matter of personal choice, says KEVIN SLEVIN.
It is time for a change with regard to the tax implications of divorce, urges KEVIN SLEVIN.
KEVIN SLEVIN looks at situations where a tax practitioner thinks that the Officer handling an enquiry into a tax return has got it wrong.
KEVIN SLEVIN considers the true value of the tax treatment of civil partners.
Industrial Allowances
Decontaminate And Be Damned
KEVIN SLEVIN finds that the relief for contaminated land does not do exactly what it says on the tin.
Certainty? What Certainty?
KEVIN SLEVIN discusses the implications of Langham v Veltema on discovery assessments.
DO NOT WORRY, 'there will not be a problem in practice' or at least this was the message from the Revenue when the self assessment provisions were being debated in 1994 and 1995; the issue recently heard by the Court of Appeal was just a theoretical problem which should not arise in practice.
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