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Pete Miller

Pete Miller CTA (Fellow) is director and head of corporate tax at Jerroms Miller Specialist Tax. He has worked in tax for over 36 years, including nearly ten years as an inspector of taxes. He can be contacted by tel: 07984 353426 or by email: petemiller@jerromsmiller.co.uk.

ARTICLES

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Stamp it out!

Substantially improved

The Upper Tribunal found a new angle on non-qualifying corporate bonds and finds the result reassuring for advisers.

There are some creases in the substantial shareholdings exemption.

Did Google receive favourable treatment or was it following the tax rules?

The implications of the consultation document and proposed legislation on transactions in securities.

The issues that should be considered when disposing of the family business.

Leekes Ltd and corporate loss streaming

By John Abrahamson; £139.95; 389 pages; LexisNexis Tolley

The First-tier Tribunal’s decision in the corporate bonds case of Trigg

The Upper Tribunal’s decision in Julian Martin, concerning an employment loss

Last week’s debate on transparency looked at ways to restore trust in the tax system

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Tax tip: Letting out a holiday home Readers’ forum: Is Botox treatment a mental health issue? Readers’ forum: Are there tax-efficient ways to encourage cycle use? Readers’ forum: A neat solution or too good to be true? Readers’ forum: Can the taxpayer take Revenue’s silence as an answer?

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NEWS

Out & about: 16 October 2025 Online HICBC service launched Investigations in football clubs yields £90m in extra tax Timescales for new IHT regime for pensions Digital housekeeping tips for agents from ATT

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Deadline dates for November 2025

CASES

Documents requested would not aid appeal Payments to employees were taxable earnings Subject matter of appeal was a mistake in the return Standard method of input tax deduction is fair Option was not to further property development trade

MOST POPULAR

This week's opinion: 16 October 2025 Impact of the liquidator’s report on the First-tier Tribunal’s decision in Quillan Cross-border tax issues for US citizens moving to the UK as an employee Stablecoins, sovereignty, and the UK’s reluctant dance with digital assets How can the government give tax breaks to incentivise investment in UK businesses?

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