David Bird explains the new system of tax appeals, and looks at recent cases on trusts, inheritance tax and capital gains tax and a new disclosure opportunity for offshore accounts
David Bird considers written agreements, the main provisions of the Perpetuities and Accumulations Bill, the new tax tribunal system, interest rates and the highlights of the Budget
David Bird considers recent cases on business property tax relief, shares as consideration for a loan and residence issues, and the changes to HMRC interest rates