Publications

Main Residence Relief – 2nd Edition By Ximena Montes Manzano
Schwarz on Tax Treaties - 5th Edition
Read David Pett's blog
Read Jonathan Schwarz's blog
Employee Share Schemes
Taxation of Loan Relationships and Derivative Contracts - 10th Edition by David Southern QC
Discovery Assessments - 1st Edition by Keith Gordon
Tax Avoidance - 3rd Edition by Rebecca Murray
Tiley & Collison's UK Tax Guide 2016-17 - 34th edition
Plucking the Goose: A Century of Taxation from the Great War to the Digital Age
Residence: The Definition in Practice - 3rd Edition by Keith Gordon
Booth and Schwarz: Residence, Domicile and UK Taxation, 19th edition
Internet Business: Commerce and Tax is the second edition of the well received e-commerce: law, business and tax planning.
VAT and the City: Banking, Finance and Insurance, Seventh edition by Julian Hickey (with contributions from David Southern QC)
Taxation Well armed Eight essential tax cases
Tax Indemnities and Warranties, 3rd Edition by Philip Ridgway and Tim Sanders
Taxation Just say no! HMRC’s very worrying plans to extract cash from taxpayers’ bank accounts

Articles

Film and games production LLPs not trading ‘with a view to profit’ (Ingenious Games LLP, Inside Track Productions LLP, Ingenious Film Partners 2 LLP v HMRC)...
Draft Finance Bill 2019-20—joint and several liability of directors for company tax liabilities in cases of tax abuse...
Read Ximena Montes Manzano Article on 'Yechiel and the only or main residence test - A step too far?'...
Tax Advisor 'The evolution of main residence relief'...
Read Anne Fairpo's Article on 'The Brexit white paper: tax notes' ...
"TO INFINITY...AND BEYOND!" Attribution of residual input VAT...
Taxation Negligible value claims as a personal representative Humpty Dumpty land ...
Taxation Late filing penalties decisions...
Lexis Nexis Interview- Closure notices can be issued to personal representatives of deceased (Sara Winstanley (as personal representative of Mark Winstanley deceased) v HMRC)...
‘Serve and obey’ – the control test for employment/IR35 after Christa Ackroyd Media Ltd v HMRC - Tax. 2018, 181 ...
Read Keith Gordon's article on The twist – Goldsmith v HMRC [2018] UKFTT 5 (TC) - Tax A. 2018, April ...
Taxation When HMRC penalties go wrong Stone the crows...
Tax Barrister Denounces ‘Assessment by Computer Program'...
Read 'First-tier Tribunal reinstates taxpayer’s appeal against HMRC (Youngman v Revenue and Customs Commissioners)' by Michael Collins...
Taxation Robotic red card...
Austria v Germany: Concept of ‘debt-claims with participation on profits’ excludes genusscheine by Jonathan Schwarz...
Read 'Legality and operation of Accelerated Payment Notice legislation (R (on the application of Rowe and others) v Revenue and Customs Commissioners)' by Keith Gordon...
Tax Journal article on 'Hely-Hutchinson: was HMRC merely unfair or ‘conspicuously unfair?' by Michael Sherry...
Corporate Tax and Treaty Consequences of Brexit by Jonathan Schwarz...
Tax Journal Article "Brexit, article 50 and the separation of powers" by Michael Conlon QC...
Taxation of Companies and Company Recontructions - 9th Edition...
Tax Journal article "VAT in 2016: or Brexit, pursued by a bear"...
Tax Journal article "Section 77 stamp duty relief and company reorganisations"...
Costly business - Protective costs orders (and others) in the Upper Tribunal by Ximena Montes Manzano...
Examining proposed changes to share-for-share tax relief - Lexis PSL...
Anti-avoidance provisions—is it the end of the road for s 75A? - Lexis PSL...
Taxation Down and digital HMRC’s increasing use of digital technology has the power to benefit and bemuse....
Taxation Seeking after meaning The profession would benefit from a new definition of tax avoidance....
Seeking after meaning...
FB 2016: Asymmetric notional finance changes...
US exclusion for small business capital gains...
Taxation Better than sliced bread? More advisers and their clients should engage in the alternative dispute......
Taxation Simply unFEESible Proposals to allow the state to charge those wishing to appeal against a tax...
Rowe and accelerated payments ...
Larentia: the aims and broad logic of the Directive...
BEPS and the sovereignty of nations...
VAT Focus: What's new on VAT abuse?...
FATCA and IGA: defining investment entities ...
Macklin: World Bank pensions and treaty interpretation...
Ignorance or apathy?...
BEPS Treaty abuse-related actions...
UK and EU Approaches to Treaty Shopping...
EU State Aid investigation into Apple, Starbucks and Fiat...
One minute with... Jonathan Schwarz...
One of the Main Purposes Test...
Taxation Hamstrung durch Technik Automated penalties cannot be said to be determined by an HMRC officer...
Tax Treaty Interpretation after Ben Nevis...
Digital Multi-National Enterprises – Can Tax Law take the pace?...
Cross-border Payments...
Taxation Could HMRC care less? Revenue Watch: the department needs to rethink its attitude to fining compliant...
How fixed is permanent?...
Double Taxation in the European Single Market...
Treatment of public bodies under VATA 1994 s.33...
The proposed statutory residence test: a missed opportunity?...
The new s179 and reconstructions...
Discovery assessments: only as careful as your advisors...
Is Ramsay a rule or a principle...
Pension Death Benefit and Terminal Illness...
NICs on contributions to FURBS: Forde & McHugh Ltd v HMRC...
Distributions received by small companies: a purposive interpretation...
The Hitchhiker's Guide to tax policy making...