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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 35 years, including nearly ten years as an Inspector of Taxes. He then worked in big four firms, specialising in the taxation of corporate transactions, and then ran his own business, The Miller Partnership for 11 years before the merger with Jerroms. He can be contacted by email: petemiller@jerromsmiller.co.uk.

ARTICLES

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

The rejection by the First-tier Tribunal of the taxpayer’s claim in Armajaro Holdings Ltd

The Revenue’s policy-making activities are not always conducive to a fair tax system

Loans to participators are a common issue for small companies – and there is still time for advisers to give the taxman their opinions

A Readers’ Forum question resulted in clarification of negative earnings and employment losses

Is the draft legislation on capital distributions really the key to consistency, asks PETE MILLER
PETE MILLER asks where we now stand with the complex transactions in securities legislation
HMRC's clarifications on the substantial shareholdings exemption are welcomed by PETE MILLER
PETE MILLER considers the corporate tax implications for an expanding business
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