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James Rivett KC
James practises in all areas of revenue law. His practice includes advice and litigation in the following areas: personal tax, corporate tax, VAT and other indirect taxes. A copy of...
Misunderstanding purpose in Osmond and Allen
...without declaring a dividend, but in fact were explicitly trying to obtain one form of CGT treatment (i.e. with EIS relief) rather than another, it seems that the taxpayers should...
Chambers 2012 evening seminars
...floor. The formal part will last around one hour and will be followed by drinks and an opportunity to talk to the speakers, other Members of Chambers and guests. Places...
Tribunal support for ADR: stick or carrot?
...even after an appeal has been made to it noting that it is for both parties – not just the taxpayer – to inform the tribunal once an application for...
Monday 30th October 2023. Women and the Tax Bar event.
...Aspiring pupils at any stage of study are welcome to attend, and no prior knowledge of tax law is necessary. More details, including registration links, can be found by clicking...
Women and the Tax Bar
...of their careers. Aspiring pupils at any stage of study should watch the event and, just to confirm, no prior knowledge of tax law is necessary. The event can be...
Foreign domiciliaries: the possible options for inheritance tax
...most aspects of the proposed replacement to the non-dom rules, including the four-year arrival window, the principle of a ten-year window for inheritance tax, we are concerned that major loopholes...
Hamilton on Tax Appeals
...finish. Every aspect of a dispute with HMRC is comprehensively covered, from the time the decision is made, including the HMRC internal review process. It also sets out the jurisdiction...
Get Onbord & Tills Plus: some encouragement for taxpayers – Tax Journal article
...outside the tech giants and universities seems implausible. The other important aspect of Get Onbord is the approach to the evidence. HMRC had relied heavily on the burden of proof,...
Medpro: better late than never
...it appears that litigants and tribunals alike may struggle to apprehend this aspect of the decision. You can read the article here. A copy of the judgment is here. Quinlan...
