Monthly Archives: November 2017

Before anything can actually be assessed, there must be information that can form the basis of the assessment. This is true in tax as it is in any other walk of life. A further question arises in respect of the … Continue reading →

Judgment in the case of R (Aozora) v HMRC [2017] EWHC 2881 (Admin) was handed down yesterday. Once again, a taxpayer sought to rely upon the doctrine of legitimate expectations. Once again, the taxpayer lost. The case however flags up … Continue reading →

Over the past few days, I have had the pleasure of marking around 50 tax essays. And I do mean it has been a pleasure, because in the process of marking you must confront the fundamentals underpinning the questions that … Continue reading →