January 1st, 2024
Introduction So, 2023 has ground to a conclusion. Like an expiring, wet and windy sunset clause. But how was it for you tax fans? Here’s my review of the tax year. Not THE tax year. The calendar year in tax. Apes a-taxing? Well, Kubrick’s titular masterpiece was a bold […]
December 16th, 2023
Property hybrid structure – Introduction In Greek mythology, the Chimera was a monstrous fire-breathing hybrid creature with the head and body of a lion, the head of a goat emerging from its back, and the tail of a snake. It was the offspring of Typhon, a monstrous giant, and Echidna, a half-woman, half-snake creature. So, […]
December 9th, 2023
In a tax tribunal, far, far away Felicity Harber, an unrepresented taxpayer or Litigant in Person, lost her appeal at the First Tier Tribunal (FTT) after submitting nine fabricated tax rulings generated by Artificial Intelligence (AI) to support her case. Although the details of her case seem almost irrelevant: Harber disputed a £3,265.11 demand from […]
December 8th, 2023
NUFC v HMRC: Introduction After being battered by the mighty Toffees (#UTFT) last night, we’re left wondering who has had the worst week or so: Kieran Trippier after his brace of howlers or the legal team of Newcastle United (“NUFC”). Yes, as November turned into December, the Administrative Court delivered a significant ruling in the […]
December 1st, 2023
ATED – Introduction A rather beige Autumn Statement also included a rather beige announcement that the Annual Tax on Enveloped Dwellings (“ATED”) rates will increase. The ATED charges for properties in each band annually increase in accordance with the previous September’s Consumer Price Index (CPI). The September 2023 CPI marked a 6.7% increase. In addition, […]
