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How much can taxpayers rely on HMRC’s statements on the way in which tax law operates? In particular, what reliance can be placed on Revenue manuals? Older readers...

Most people think they are good citizens – and most have broken the law. Whether it is infringing speed limits, parking restrictions or copyright limitations, people...

Whenever an enterprise investment scheme (EIS) question comes into the office, I secretly hope one of my colleagues will pick it up before I do. It is one of the most...

Want to blog for Taxation? Here's the handy little guide we send to potential contributors All content should be sent to our online editor, Daniel Selwood. We’ll...

In the film Unforgiven, Clint Eastwood tells the lawman who is about to die, “Deserve’s got nothin’ to do with it.” However, personal taxation is different. Here, a...

Good weekend? I started mine by aiding and abetting tax evasion. On Friday evening, I paid a VAT-registered tradesman off the books, contravening VATA 1994, s...

Reading Mike Thexton’s Move the penalty spot in last week’s issue reminded me that the 11 May deadline for responses to HMRC’s discussion document on the future of penalties...

Sad news this week: probate records reveal that Rik Mayall, who died in 2014, did not leave a will. Cue much speculation as to the potential inheritance tax (IHT) his estate...

Our editor-in-chief on political proposals and penalties for carelessness I have spent much of the week looking at the various parties’ tax proposals and the...

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