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Arctic Systems

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From me to you premium icon

Advantages and pitfalls of dividends paid to spouses and civil partners

13 May 2014
Make some noise!
Every tax adviser can and should record a podcast, says DANIEL SELWOOD
09 Nov 2010
A construction too far?
MIKE TRUMAN reports on the surprising decision in Patmore and asks what it means for husband-and-wife companies
28 Sep 2010
The Americans are leaving America premium icon
DAVID TREITEL explains why US citizens abroad have to take care to meet their tax obligations
29 Jun 2010
Arctic frostbite premium icon
A taxpayer entered into a ‘without prejudice’ settlement with HMRC on the basis that the department would win the Arctic Systems case. The department having lost, the taxpayer is now seeking to recover the overpaid tax
08 Sep 2009
That was the year
MIKE TRUMAN looks back on the changes reported by Taxation in 2008
17 Dec 2008
Early Xmas present... premium icon
… or a ticking time bomb? FRANCESCA LAGERBERG looks at what the Pre-Budget Report really did for small businesses
02 Dec 2008
Guide to the Tax Treatment of Specialist Occupations premium icon
Author: Keith M Gordon; 286 pages
25 Nov 2008
Dragonfly crashes to earth premium icon
Should we be in a state of panic about the High Court decision in Dragonfly Consultancy, asks KEVIN MILLER
30 Sep 2008
Fault lines
The new Finance Act merely adds to the fault lines in our over-complex tax system, says MIKE TRUMAN
23 Sep 2008
Say hello, waive goodbye premium icon
MARK MCLAUGHLIN considers the application of the income tax anti-avoidance rules on settlements to dividend waivers
29 Jul 2008
If you don't like it...
…lump it! DAVID R HARRIS LLM of Prince Henry's Chambers reflects on HMRC's concept of dialogue
22 Jul 2008
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Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid Nearly half of inheritance tax paid in London and south east
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Liability of cooked rotisserie chickens Not all payments may have been remittances Mixed-use rates apply to apartment with storage unit Place of effective management was in the UK Taxpayer’s responsibilities presenting an appeal
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This week's opinion: 22 January 2026 Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid
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