Category Archives: Tax Law

State Aid, a constant in the headlines these days, arises where four conditions are satisfied: there has been an intervention by the State or through State resources the intervention gives the recipient an advantage on a selective basis competition has been or … Continue reading →

In July, the British Medical Association (‘BMA’) has called for a tax of 20% to be added to the cost of sugar-sweetened beverages. The calls comes as part of a package of reforms, such as subsidizing fruit & vegetables and … Continue reading →

The Home Secretary Theresa May is said to be proposing immigration reforms which will prevent non-EU students from working whilst studying in the UK, will force those students to leave immediately on finishing their courses and prevent dependents or spouses … Continue reading →

Given that the measure had been flagged for some time, few should have been caught off guard on Wednesday when George Osborne announced the effective increase in the Inheritance Tax threshold to £1mil by 2020. For those wondering why he … Continue reading →

I like that tax is headline-grabbing these days: if for nothing else, people are much less apprehensive now when I tell them I’m doing a PhD on tax law! On Sunday, Simon Bowers reported in the Guardian on the OUCBT … Continue reading →

Disclosure seems to be the call of the day, so I’ll begin this blog with a disclosure. I am now a card-carrying member of the Fabian Society. My previously placid, politically neutral self was shocked into action by the revelation … Continue reading →

A little over 3 years ago, three days before I was to sit my final exam, namely ‘Equity and Trusts’, my car was broken into and my schoolbag stolen. Irony of ironies, my schoolbag was empty for all but Equity … Continue reading →

Two friends recently attended the Magistrate’s Court in Westminster and arrived back with tales of TWOCing. My initial thought, that this was the latest permutation of a Miley Cyrus dance routine, was of course incorrect. The acronym in fact stands … Continue reading →

“Make £30,000 and they will hound you until the cows come home; make £30,000,000 and you tell them how much you’d like to pay” Most of us engaged in tax will at one stage have heard this phrase (or some … Continue reading →

On the 1st of April it was announced in The Guardian that Jeremy Clarkson had embraced the drive for fossil fuel divestment, a far cry from his previous position as climate-change skeptic. Given the day that was in it, it … Continue reading →