Andrew Scott (Pinsent Masons) considers the various linguistic concepts in determining taxpayer conduct towards paying tax.
Devolution is being undertaken piece-meal and inconsistently, writes Lakshmi Narain
Brendan McGurk analyses the Patersons decision, in which the Upper Tribunal dismissed the appeal from a landfill site operator (LSO) for the repayment of landfill tax on biomass, and what this means for other LSOs
With the Queen’s Speech opening a new session of Parliament last week, Chris Sanger takes a look at the key tax points. Plus: talking points
By Tom Minnikin, consultant, Forbes Dawson