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

James Kessler

James Kessler is a barrister in practice at Tax Chambers, 15 Old Square. He can be contacted by email


Holding shares in a trading company by way of a partnership is not a bar to business property relief

HMRC skeleton arguments are a valuable resource and should be available to the public. JAMES KESSLER QC explains why
HMRC’s approach to currency conversion and remittances causes more problems than it solves, says JAMES KESSLER QC
JAMES KESSLER considers the topic of residence in the light of the new publication, HMRC6
JAMES KESSLER and AMANDA HARDY consider Burns v HMRC and the motive defence
JAMES KESSLER QC discusses the case of Kessler v Information Commissioner & HMRC

JAMES KESSLER QC peruses the new requirements for gift aid paperwork.

GIFT AID IS the well-known relief for cash gifts to charity. One requirement of the relief is that the donor must make a declaration (here called a 'gift aid declaration'). Without a valid gift aid declaration, the relief does not apply (see FA 1990, s 25(1), but note that this rule does not apply to corporate donors).






Differently Domiciled




JAMES KESSLER QC suggests some United Kingdom income tax, capital gains tax and inheritance tax planning opportunities for married couples with different domiciles.






By James Kessler MA(Oxon), FTII, barrister of Lincoln's Inn and Gray's Inn

Published by Key Haven Publications plc, Unit 6 Hurlingham Business Park, Sullivan Road, London SW6 3DU; price £120

James Kessler is a well-known scholarly yet practical author and practitioner, and this detailed work is stamped with the same brilliance and detail as his other works.

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