Arctic frostbite
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
9 Sep 2009

Library page: income shifting/Arctic Systems
A run-down of Taxation news, comment and analysis of income shifting and the pivotal case of Jones v Garnett (a.k.a. Arctic Systems)
19 Jun 2009

That was the year
MIKE TRUMAN looks back on the changes reported by Taxation in 2008
17 Dec 2008

Early Xmas present...
… or a ticking time bomb? FRANCESCA LAGERBERG looks at what the Pre-Budget Report really did for small businesses
3 Dec 2008

Guide to the Tax Treatment of Specialist Occupations
Author: Keith M Gordon; 286 pages
26 Nov 2008

Dragonfly crashes to earth
Should we be in a state of panic about the High Court decision in Dragonfly Consultancy, asks KEVIN MILLER
1 Oct 2008

Fault lines
The new Finance Act merely adds to the fault lines in our over-complex tax system, says MIKE TRUMAN
24 Sep 2008

Say hello, waive goodbye
MARK MCLAUGHLIN considers the application of the income tax anti-avoidance rules on settlements to dividend waivers
30 Jul 2008

If you don't like it...
…lump it! DAVID R HARRIS LLM of Prince Henry's Chambers reflects on HMRC's concept of dialogue
23 Jul 2008

Sch 36 'marks end of SA as we know it'
Barrister warns of Finance Bill's powers for HMRC
14 Jul 2008

Sch 36 'marks end of SA as we know it'
Barrister warns of Finance Bill's powers for HMRC
14 Jul 2008

A far, far better thing...
…that I do than I have ever done. MARK LEE explains why he gave up giving tax advice
2 Jul 2008