Since 1927 the leading authority on tax law, practice and administration

Dan Smitten

Dan Smitten is a senior manager in the tax dispute resolution team at Trident Tax Ltd.

He can be contacted by email: dsmitten@tridenttax.com

ARTICLES

Acquittal under Kittel

Show

12

Results

READERS' FORUM premium icon

Feedback: 9 October 2025 Tax tip: Carried interest and potential challenges from the April 2026 changes Readers’ forum: Channel Islands loan conundrum Readers’ forum: A baker’s dozen Readers’ forum: Can extra building work on new house be zero rated?

PREPARE YOURPRACTICE FOR 2025: 4 TIPS FOR A SMOOTH TAX FILING SEASON.
Download the exclusive Xero
free report here.

New queries

Please email any questions you might have
to: taxation@lexisnexis.co.uk.

NEWS

Applying for MTD exemption Tax advice standards R&D claims fall Recovering unclaimed child trust funds Return of tax-free lump sums

Third slide

Deadline dates for November 2025

CASES

Nitrous oxide is not food Did HMRC use its best judgment to issue assessment? More time to make judicial review application granted Tribunal accedes to HMRC strike-out request Coronavirus support scheme payments incorrectly claimed

MOST POPULAR

This week's opinion: 9 October 2025 Guide to missing trader fraud and the Kittel principle Families face new inheritance tax pressures Corporation tax deductions on pension contributions Personal liability notices – a growing risk

back to top icon