Derry Supreme Court case – a technical overview Background – Derry Supreme Court case Earlier this week, the Supreme Court handed down its judgement in the Derry case. The decision was a unanimous one in favour of the taxpayer. However, even in the heady world of tax, this was not 
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Make Me Cry: Cheryl Tweedy’s Alleged Avoidance Scheme Certainly Not in Tune with HMRC Crackdown The tax industry has long since been viewed as one of the professions in which careers are pursued, if not in secrecy, then certainly with the sort of discretion required when dealing with often confidential 
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Less than a month ago, I found myself forced to return to the relatively familiar topic of foreign nationals snapping up UK property. It’s become a semi-regular theme of debate on this ‘blog not because we’re short of subjects to consider but because Government has made non-UK residential property owners 
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In a time of high uncertainty and no little stress in Whitehall, ministers and civil service mandarins will surely take crumbs of comfort wherever they can find them. Having one’s ego stroked by the mainstream media for a change instead of receiving the more expected criticism would no doubt be 
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Introduction – Ineos tax avoidance In Blackadder Goes Forth, Speckled Jim was General Melchett’s favourite carrier pigeon. It was said that Melchett raised our feathered friend from a chick and who was his only childhood friend. Unfortunately for Blackadder, he shoots Speckled Jim and despite ‘eating the evidence’ finds himself facing 
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‘taxing statutes draw their life-blood from real world transactions with real world economic effects’ In 1936, Lord Tomlin made the (now) infamous statement which gave tax payers a decisive advantage over HMRC. In effect, this was an approval for tax professionals to exercise their ingenuity in the pursuance of a 
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Tax policy: What did the recent party conferences tell us about tax? Despite the frequency of the polls appearing in British media, the only test of opinion which really matters is the General Election. Nevertheless, all the major political parties recognise the merit in keeping the country on their side 
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April 2019 loan charge: HMRC’s curious intervention on EDM1239 For those of you who: • bought a newspaper on Saturday; • that newspaper was The Times; and • you managed to get to the outer most limits of the Money section then you might have seen I was quoted in 
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Employed or not: Is HMRC wrong on IR35 determination? Since the turn of the century, the UK’s tax code has grown into one of the largest in the world. Yet it’s not so comprehensive that it can overcome all of the issues which confront HMRC. One notable headache has been 
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April 2019 loan charge – ‘If you tolerate this… …your children will be next’ sang the Manic Street Preachers almost a decade ago. I don’t think they were singing about the April 2019 loan charge. It is quite possible they were not talking about tax at all. It’s not a 
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