Since 1927 the leading authority on tax law, practice and administration
Advantages and pitfalls of dividends paid to spouses and civil partners
Every tax adviser can and should record a podcast, says DANIEL SELWOOD
MIKE TRUMAN reports on the surprising decision in Patmore and asks what it means for husband-and-wife companies
DAVID TREITEL explains why US citizens abroad have to take care to meet their tax obligations
A taxpayer entered into a ‘without prejudice’ settlement with HMRC on the basis that the department would win the Arctic Systems case. The department having lost, the taxpayer is now seeking to recover the overpaid tax
MIKE TRUMAN looks back on the changes reported by Taxation in 2008
… or a ticking time bomb? FRANCESCA LAGERBERG looks at what the Pre-Budget Report really did for small businesses
Author: Keith M Gordon; 286 pages
Should we be in a state of panic about the High Court decision in Dragonfly Consultancy, asks KEVIN MILLER
The new Finance Act merely adds to the fault lines in our over-complex tax system, says MIKE TRUMAN
MARK MCLAUGHLIN considers the application of the income tax anti-avoidance rules on settlements to dividend waivers
…lump it! DAVID R HARRIS LLM of Prince Henry's Chambers reflects on HMRC's concept of dialogue
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READERS'
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Tax tip: Temporary workplace relief and the self-employed
Feedback: 17 April 2025
Readers’ forum: Tax effect of leaving the UK on life assurance policy
Readers’ forum: Will executors be able to claim residence nil rate band on death?
Readers’ forum: What is the tax position if company is liquidated?
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