Pete Miller knows this area inside and out, and can teach HMRC a thing or two as well. He is ex-HMRC and knows how the system works - so the practical points really are that - just what happens in practice. Sometimes the language gets bit complicated - there is a lot of jargon in this area of tax - and names of tax cases are dropped frequently, as if the reader instinctively knows what "Ramsay" is. However, the table of tax cases should direct you to the exact case reference if you need to follow it up.
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Certainly in-depth
Pete Miller knows this area inside and out, and can teach HMRC a thing or two as well. He is ex-HMRC and knows how the system works - so the practical points really are that - just what happens in practice. Sometimes the language gets bit complicated - there is a lot of jargon in this area of tax - and names of tax cases are dropped frequently, as if the reader instinctively knows what "Ramsay" is. However, the table of tax cases should direct you to the exact case reference if you need to follow it up.
All you really need to know is that it was written by Pete Miller.
Closing this thread as it seems to be attracting the wrong kind of attention.