Chris Williams taXwords | AccountingWEB

Member Since: 7th Dec 2015

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Bio

Chris Williams is a tax author, AccountingWeb contributor, co-editor with Sawaki Chanda of Bloomsbury's CGT reliefs for SMEs and contributor to Claritax Books. Main interests are Rugby (either code), motorbikes (volunteer bloodbiker) and crosswords. Lifetime ambitions: lead Wales to World Cup glory (hope fading); win IoM Senior TT (hopeless); Times Crossword Champion (hope springs eternal)

Chris Williams

3rd Mar 2021

Budget 2021: Five year personal tax ice age

The Chancellor’s announcement that personal tax rates and bands would remain unchanged was a classic piece of increasing taxation without...

19th Feb 2021

Fixing the definition of ordinary shares for ER

The latest case to delve into the meaning of ordinary share capital for entrepreneurs’ relief is Warshaw ( HMRC v Stephen Warshaw ([2020]...

15th Jan 2021

No IHT relief for holiday lets

It seems no year is complete without the first-tier tribunal having heard at least one doomed appeal against an HMRC’s refusal of IHT...

20th Nov 2020

Revolving donations failed to avoid tax

At first sight, a substantial donation to a registered charity looks like a good thing. But peeling away the layers of this particular...

16th Oct 2020

Entrepreneurs’ relief: Mem and arts must make it personal

The appeal of Guy Holland-Bosworth ( TC07811 ) against HMRC’s refusal of entrepreneurs’ relief was as doomed as Richard of York giving...

18th Sep 2020

Gift Aid: Right first time or wrong forever

The unfortunate case of Allan Firth Webster [2020] EWHC 2275 (Ch) and his gift aid claim throws a harsh light on how the slightest error...