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Andrew Hubbard

Andrew Hubbard is editor in chief of Taxation magazine, published by LexisNexis and has a wider editorial role across many Tolley publications. Andrew initially trained as an inspector of taxes before joining the tax profession. He has worked in a ‘big four’ environment and was a partner in BDO Stoy Hayward and then Tenon before becoming a partner at RSM – a role from which he recently stepped down. He is also past president of both the  CIOT and ATT. Email: andrew.n.hubbard@lexisnexis.co.uk.

ARTICLES
ANDREW HUBBARD, aficionado of conundrums, casts a wry eye over the Court of Appeal’s decision in the PA Holdings case
Keep hellish situations at bay! ANDREW HUBBARD explains how
How good are you at your job, asks ANDREW HUBBARD. And what is good and what is bad?
How will HMRC’s new powers work in practice, asks ANDREW HUBBARD
There was a strange silence on the subject of income shifting in the Budget speech. ANDREW HUBBARD puts on his deerstalker hat and investigates the reason for this. Why was no warning given?
ANDREW HUBBARD applauds HMRC's recent foray into reducing the administrative burden in tax, but is concerned that this can be blurred with political and economic considerations
ANDREW HUBBARD tries to make sense of the incorporation game.
ANDREW HUBBARD finds some positive aspects to the 2006 Pre-Budget Report.
ANDREW HUBBARD explains how the Tenon approach has worked with HMRC's interventions initiative.

ANDREW HUBBARD ventures into the labyrinthine concepts of business assets.

WHEN THESEUS RETURNED to Athens after slaying the Minotaur, his ship was preserved by the Athenians. As its old planks decayed, they were gradually replaced by new and stronger timbers. Eventually, according to Virgil, not a single plank of the original remained. The philosophers then posed the problem:

'Was the ship still Theseus's ship or was it a totally new ship? And if it was a new ship, at what point did it cease being Theseus's ship?'

 

Family Companies

 

 

 

When is a Dividend Not a Dividend?

 

 

 

ANDREW HUBBARD looks at the pitfalls for small companies making dividend payments to director-shareholders.

 

 

 

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