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

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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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