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

Philip Ridgway

Philip Ridgway CTA is a barrister who practises from Temple Tax Chambers

ARTICLES

Will the government and HMRC's attempts to level the goodwill playing field be effective?

Lack of joined-up thinking means inconsistent treatment of the sale of goodwill

Do it only with care, says PHILIP RIDGWAY

HMRC's dilatoriness resulted in near disaster in a recent fraud case. PHILIP RIDGWAY reports

When is a long-term objective a transitional measure, asks PHILIP RIDGWAY

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Tax tip: Employee share awards and internationally mobile employees in the UK Readers’ forum: Tax treatment of compensatory payment Readers’ forum: Extending a business trip for private holiday Readers’ forum: Difficulty of trying to prove a negative Readers’ forum: Is there VAT on late payment interest or is it extra rent?

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NEWS

Deadline dates for October 2025 Creative industries receive record £2.4bn tax relief Time to pay extended to simple assessment debts August Employer Bulletin published Temporary non-residents’ tax returns in focus

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Deadline dates for October 2025

CASES

A company has a life for the purposes of the ten-year charge No evidence that input tax dispute appeal would fail Undisclosed property income was deliberate Preliminary hearing on issues within scope of appeal Role of Martland and Katib in late appeal request

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Deadline dates for October 2025 Creative industries receive record £2.4bn tax relief Time to pay extended to simple assessment debts August Employer Bulletin published Temporary non-residents’ tax returns in focus

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