Chris Williams

Member Since: 7th Dec 2015
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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)
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...
Personal tax
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]...
Personal tax
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...
Business tax
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...
HMRC & policy
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...
Personal tax
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...
Personal tax