Capital in the Twenty First Century. And Tax.

Because something is happening here, but you don’t know what it is, do you, Mister Jones? – Ballad of a Thin Man, Highway Revisited, 1965 Qui dit étude dit travail, Qui dit taf te dit les thunes, Qui dit argent dit dépenses, Qui dit crédit dit créance, Qui dit dette te dit huissier… Alors onContinue reading “Capital in the Twenty First Century. And Tax.”

Mixed Partnerships: Communique

Schedule 13 of the Finance Act 2014 will introduce a raft of rules pertaining to partnerships. The ‘salaried members’ and ‘mixed partnership’ rules are the most far-reaching of these (but by no means the only!). The salaried members rules are domestic in scope, whereas the mixed partnership rules can apply to offshore entities too. MyContinue reading “Mixed Partnerships: Communique”

TAA and the Overkill Defence

TAA and the Overkill Defence Best to be prudent and kill them all, God will know his own kind! – The Bishop at the gates of Beziers First, A Past Instance of Overkill Sometimes in the course of his or her submissions, a barrister will employ the technique of reductio ad absurdum, such as thatContinue reading “TAA and the Overkill Defence”