Philip Fisher
Member Since: 28th Feb 2012
Columnist
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6th Mar 2024
Chancellor consigns non-dom tax reliefs to history
Although it was flagged in the week leading up to the Budget, it was still something of a surprise to learn that a Conservative government...
Personal tax
6th Mar 2024
Chancellor announces further cuts to NICs
Some of this article might sound very familiar since the government’s biggest spring 2024 Budget announcement replicates another made less...
HMRC & policy
13th Feb 2024
Labour’s tax plans lack the necessary vim
As the general election approaches, we are learning more about what the Labour Party might do on the tax front if it is elected into office...
HMRC & policy
25th Jan 2024
A mysterious case of hidden identity
The recent case report of the Commissioners for His Majesty’s Revenue and Customs vs The Taxpayer [2024] UKUT 00012 (TCC) highlights one of...
HMRC & policy
19th Jan 2024
HMRC tightens up the PPI repayments process
HMRC has announced changes to the process for claiming payment protection insurance (PPI) tax relief repayments, after widespread...
HMRC & policy
12th Dec 2023
Legend of Golden Temple fails SEIS requirements
One could argue that the most significant issues raised by the case of Legend of Golden Temple and others are around the operation of the...
Business tax
8th Dec 2023
All bets are off for HMRC in Supreme Court TOOA ruling
On 21 November 2023, Lady Rose conveying views unanimously shared with her colleagues Lords Reed, Hodge, Sales and Stephens delivered a...
HMRC & policy
22nd Nov 2023
Few surprises as Chancellor announces NIC changes
As prefigured in the series of advance interviews and far from subtle leaks to the media, some of the biggest changes in Jeremy Hunt’s 2023...
HMRC & policy
3rd Nov 2023
Can ISAs hold differential shares?
For the most part, interest in the topic of differential shares in ISAs has been largely limited to those working in obscure departments at...
Finance & strategy
24th Oct 2023
Who would benefit from the proposed ISA reforms?
In the run-up to the Autumn Statement, Chancellor of the Exchequer Jeremy Hunt has indicated a desire to widen the scope of individual...
Personal tax