The recent outcome of the HMRC V Parry & Others judgement from the Court of Appeal clearly demonstrates that gambling on legal outcomes can be a risky business, writes Neil MacGillivray.
With two outcomes in your favour, you feel luck is on your side - and then bang it's all over, with the only winner being HMRC. Now, it has always been HMRC's view that, when a member transfers from...
The gift of education
Proposals to bring CGT in line with income tax
OTS package of reforms published
Treasury call for evidence
No part of the economy has been left untouched by the coronavirus pandemic and VCT dividend payments are not immune, writes John Davies. However, he believes tax-advantaged capital has a role to play in the economic bounceback
Will grow network by offering a bespoke service
Basic rate taxpayers better off
Despite relevant information supplied