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Pete Miller

Pete Miller CTA (Fellow) is technical director at Jerroms Miller Specialist Tax. He has worked in tax for more than 38 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.

Pete would like to thank John Barnett, Gordon Buist and Philip Ridgway for their assistance with this article.

ARTICLES

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Happy outcome

Conversion clause

Is this another wind-up?

All wound-up

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

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NEWS

Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT HMRC consulting on normal minimum pension age regulations

Third slide

Deadline dates for September 2026

CASES

Lack of clarity over potential BADR claim Overpayment relief is a separate relief Specific overpayment claim must be made A settlor that is a company can have a life No economic activity after sale of business operation

MOST POPULAR

This week's opinion: 13 August 2026 Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT

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