Atlas Chambers
Keith M Gordon MA(Oxon) FCA CTA(Fellow)


ARTICLES PUBLISHED SINCE 2003

Personal Tax Planning Review

Could one bank indexation on shares and securities? –  P.T.P.R. 2009. 12(3). 37-43

Discovery assessments - the consequences of the decision in Corbally-Stourton –  P.T.P.R. 2009. 12(3). 45-67

The preservation and extension of the indexation allowance following the Finance Act 2008 –  P.T.P.R. 2008. 12(2). 25-34

An analysis of the proposed legislation to counter 'income shifting' (joint author) –  P.T.P.R. 2008. 12(1). 79-104

Separation and capital gains tax - has the Civil Partnership Act 2004 led to an unexpected change in relation to couples who separate? –  P.T.P.R. 2007. 11(3). 43-50

Developing a tax problem - identifying a pitfall with the capital gains tax relief for private residences –  P.T.P.R. 2007. 11(3). 51-57

Resolving doubts over UITF 40 –  P.T.P.R. 2007. 11(2). 29-40

The tenacity of a domicile of origin  –  P.T.P.R. 2006. 11(1). 51-69

A stealth tax introduced by accountants?  –  P.T.P.R. 2006. 10(3). 55-69

Ultra vires and all that  –  P.T.P.R. 2006. 10(3). 71-74

The interaction of the share identification rules with taper relief  –  P.T.P.R. 2005. 10(2). 49-62

The taxation of employee car benefits when the car is jointly owned  –  P.T.P.R. 2005, 10(1), 39-46

Main residence relief – the two year time limit revisited –  P.T.P.R. 2005, 10(1), 27-38

Offshore and International Tax Review

The 91-day myth –  O. & I.T. Rev. 2008, 13(2), 45-51

Hastings-Bass – the application in Jersey  –  O. & I.T. Rev. 2005, 11(3), 9-18

Corporate Tax Review

Why make a disclosure when none is needed? – C.T.R. 2007, 5(3), 25-34

A stealth tax introduced by accountants?  –  C.T.R. 2006, 5(1), 15-29

When is a trading company not a trading company? –  C.T.R. 2006, 5(1), 31-41

Deductions for primary National Insurance Contributions  –  C.T.R. 2005, 4(3), 43-49

CAA 2001, section 240: a slip of the drafter's pen  –  C.T.R. 2005, 4(3), 31-41

Griffin v Citibank post BMBF and SPI  –  C.T.R. 2005, 4(2), 35-41

Careless drafting costs tax – a criticism of two aspects of the legislation introducing the non-corporate distribution rate  –  C.T.R. 2005, 4(2), 21-33

Private Client Briefing

Private Residence Relief: the true status of the two-year rule  –  P.C.B. 2008, 4, 184-191

PETs cornered: the status of close company transfers  –  P.C.B. 2004, 5, 274-282

New Law Journal

When are damages taxable?  –  N.L.J. 2004, 154(7127), 680-681

Solicitors Journal

Jurisdiction jigsaw  –  S.J. 2006, 150(41), 1378-1380

Butterworths Journal of International Banking and Financial Law

The 2006 changes to the tax avoidance disclosure rules  –  J.I.B.F.L. 2006, 21(8), 345-349

Counsel

The turn of the screw – the taxation of barristers  –  Counsel, Mar 2003, 20-22

Taxation (links are provided only to those articles available to non-subscribers to Taxation)

Powerful announcements (HMRC powers in 2009 Budget) –  Tax. 2009, 163 (4203), 412-414

After the knock (HMRC powers to inspect premises - Part III) –  Tax. 2009, 163 (4196), 216-218

Before the knock (HMRC powers to inspect premises - Part II) –  Tax. 2008, 162 (4181), 492-495

That is the answer? (Unlawfulness of service companies question) –  Tax. 2008, 162(4174), 291-294

Knock, knock (HMRC powers to inspect premises) –  Tax. 2008, 162(4168), 131-133

Powers breakfast (joint author) (Discovery assessments) –  Tax. 2008, 161(4156), 516-517

The Sharkey bites back –  Tax. 2008, 161(4154), 449-452

A damp squib (joint author) (Response to Budget) –  Tax. 2008, 161(4148), 251-254

Playing the chance card (Getting around the two-year rule for main residence relief elections) –  Tax. 2008, 161(4141), 60-63

Good news for Nora! (Explaining tainted taper) –  Tax. 2007, 160(4135), 593-595

Trouble at mill –  Tax. 2007, 159(4106), 507-508

Budget Breakfast (joint author) –  Tax. 2007, 159(4104), 466-470

Thumbs down (Taper relief and transfers between spouses/civil partners) –  Tax. 2007, 159(4101), 365-367

No tonic (joint author) (Response to Budget) –  Tax. 2007, 159(4100), S1-S4

A perfect 10?  –  Tax. 2007, 159(4094), 153-155

Was that it? (joint author)  –  Tax. 2006, 158(4088), 267-270

The certainties of trusts  –  Tax. 2006, 158(4086), 218-220

Dιjΰ vu all over again (joint author)  –  Tax. 2006, 158(4078), 17-20

Taking instructions  –  Tax. 2006, 157(4075), 661-664

Descriptive hallmarks –  Tax. 2006, 157(4067), 438-440

Resident handyman  –  Tax. 2006, 157(4061), 267-269

Revisions to the disclosure rules  –  Tax. 2006, 157(4058), 194-197

Thanks, but …  –  Tax. 2006, 156(4042), 422

More unnecessary convolution –  Tax. 2005, 156(4034), 185

Bolting gift horses –  Tax. 2005, 156(4031), 94-97

Did your foot fall off?  –  Tax. 2005, 155(4027), 717-718

The Wolff at the door  –  Tax. 2005, 154(3998), 555-558

That gift horse again  –  Tax. 2005, 154(3993), 426-427

Job security  –  Tax. 2004, 153(3973), 578-579

Tax advisers' negligence: Part 3 –  Tax. 2004, 153(3971), 524-525

Reasonable expectations –  Tax. 2004, 153(3969), 478-479

Tax advisers' negligence: Part 2  –  Tax. 2004, 153(3968), 452-454

Tax advisers' negligence: Part 1  –  Tax. 2004, 153(3965), 384-386

Not the last word?  –  Tax. 2004, 153(3962), 306-307

The very soul of justice  –  Tax. 2004, 153(3960), 255-256

Taper complexities  –  Tax. 2004, 153(3955), 110-113

Suits you, Madam  –  Tax. 2004, 153(3953), 55-57

Rectifying statutory errors: Part 2  –  Tax. 2004, 153(3951), 12-14

Tax, drugs and rock'n'roll –  Tax. 2004, 152(3949), 595-596

Interpreting statutes: Part 1 –  Tax. 2004, 152(3946), 506-508

Poached Salmon  –  Tax. 2003, 151(3925), 660-663

Sharkey revisited  –  Tax. 2003, 151(3917), 443-446

Voucher culture  –  Tax. 2003, 151(3915), 392-395

Not paying as you earn  –  Tax. 2003, 151(3912), 314-316

Tax Adviser 

Over taxed and over here – meaning of 'ordinary residence'  (Genovese v HMRC) –  Tax A. 2009, July, pp27-29

Enigmatic variations – changing the testamentary dispositions  (Lau v HMRC) –  Tax A. 2009, June, pp40-41

Seeking closure – bringing a self assessment enquiry to a conclusion  (Eclipse Film Partners 35 LLP v HMRC) –  Tax A. 2009, May, pp35-37

Employed or self-employed? – the status of workers  (Castle Construction (Chesterfield) Limited v HMRC) –  Tax A. 2009, Apr, pp34-35

The income-capital divide – the taxation of receipts  (Lutchumun v DG Mauritius Revenue Authority) –  Tax A. 2009, Mar, pp34-35

Keeping up with Jones v Garnett – settlements code and income shifting  (Buck v HMRC; Bird v HMRC) –  Tax A. 2009, Feb, pp34-35

After closure - the scope of an appeal against a closure notice  (Tower MCashback LLP1 v HMRC) –  Tax A. 2009, Jan, pp34-35

Doing the right thing - Taxation of ex gratia payments  (Resolute Management Services Ltd, Haderlein v HMRC) –  Tax A. 2008, Dec, pp26-27

The substitution clause - IR35 and the rights of substitution  (Dragonfly Consultancy Ltd v HMRC) –  Tax A. 2008, Nov, pp28-29

What is part of a trade - industrial buildings allowance and meaning of "part of a trade"  (Maco Door and Window Hardware (UK) Ltd v HMRC) –  Tax A. 2008, Oct, pp36-37

Rental income is not enough - claims for business property relief  (Piercy's Executors v HMRC) –  Tax A. 2008, Sept, pp34-35

Revival of domicile - abandoning a domicile of choice  (Barlow Clowes International (in liq'n) v Henwood) –  Tax A. 2008, Aug, pp38-39

The ways to discovery - Discovery assessments  (AN Employee v HMRC) –  Tax A. 2008, July, pp39-40

Insufficient disposal - CGT on agreements to make a disposal  (Underwood v HMRC) –  Tax A. 2008, June, pp36-37

What's the point - transactions in securities (Lloyd v HMRC) –  Tax A. 2008, May, pp36-37

Grace's favoured residence - personal residence (Grace v HMRC) –  Tax A. 2008, Apr, pp34-35

When the cap doesn't fit - reclaiming VAT (Fleming (t/a Bodycraft) v HMRC, Condι Nast v HMRC) –  Tax A. 2008, Mar, p40

The third way - deeds of variation (Wells & Anor (PRs of Glowacki deceased) v HMRC) –  Tax A. 2008, Feb, p39

How not to save a million - a failed claim of non-residence (Barrett v HMRC) –  Tax A. 2008, Jan, p40-41

Sense and sensibleness - claims for EIS relief (G C Trading v HMRC) –  Tax A. 2007, Dec, pp44-45

Discovery assessments and the burden of proof (HMRC v Household Estate Agents Ltd) –  Tax A. 2007, Nov, pp40-41

Reasonable request (Information requests under Self Assessment) (Sokoya v HMRC) –  Tax A. 2007, Oct, pp38-39

Illegal employments (The consequences of claiming the incorrect status for workers) (Enfield Technical Services Limited v Payne and Grace v BF Components Limited) –  Tax A. 2007, Sept, pp34-35

PILON the misery (SCA Packaging Ltd v HMRC) –  Tax A. 2007, Aug, p35

Faulty logic (Parade Park Hotel v HMRC) –  Tax A. 2007, July, pp46-47

My unfair Revenue, revisited (R (Bamber) v HMRC) –  Tax A. 2007, June, pp42-43

Cooke and his books –  Tax A. 2007, May, pp37-38

Human rights and the Tax Law Rewrite (personal allowances under the Income Tax Act 2007) –  Tax A. 2007, Apr, pp35-36

Wide discretion and prejudice –  Tax A. 2007, Apr, pp42-43

To pay or not to pay –  Tax A. 2007, Mar, pp36-37

Fundamentally unfair and unjust  –  Tax A. 2007, Feb, pp27-28

Each day spent away keeps the taxman at bay  –  Tax A. 2007, Jan, pp35-37

EIS is not EASY  –  Tax A. 2006, Dec, pp12-13

Range of the home -  Tax A. 2006, Nov, pp16-17

Beyond reasonable doubt  –  Tax A. 2006, Oct, pp16-17

Negligence is not enough –  Tax A. 2006, Sep, pp10-11

Domicile conjugal  –  Tax A. 2006, Aug, pp10-11

Resident either here or there  –  Tax A. 2006, July, pp16-17

"There's no business" means tax relief  –  Tax A. 2006, June, pp26-27

After the Civil Partnership Act –  Tax A. 2006, May, pp4-6

Information Day  –  Tax A. 2006, May, pp12-13

ACT of discrimination  –  Tax A. 2006, Apr, pp12-13

My unfair Revenue  –  Tax A. 2006, Mar, pp12-13

Brief fee encounter  –  Tax A. 2006, Feb, pp14-15

A matter of interests on death  – Tax A. 2006, Jan, pp26-27

Around the world but for 80 days  –  Tax A. 2005, Nov, pp18-19

Minor and technical vices  –  Tax A. 2005, Oct, pp18-19

With a view to a loss of tax relief  –  Tax A. 2005, Sep, p22

A deeming too far  –  Tax A. 2005, Aug, pp18-19

Mission from Mars: deductible depreciation  –  Tax A. 2005, Jul, pp20-21

Arctic Systems: Desperately seeking bounty  –  Tax A. 2005, Jun, pp20-21

Back to the future  –  Tax A. 2005, May, p22

West v Trennery: the flip-flop flips back  –  Tax A. 2005, Apr, pp24-25

Agassi v Robinson –  Tax A. 2005, Mar, p18 

Defective IHT advice: the great escape  –  Tax A. 2005, Feb, pp22-23

Ramsay revisited  –  Tax A. 2005, Jan, pp20-22

How to price half a house  –  Tax A. 2004, Dec, p13

Arctic Systems: scrutiny of the bounty  –  Tax A. 2004, Nov, p17

Ansell Computer Services: in which we serve  –  Tax A. 2004, Oct, pp20-21

Gone with the allowances  –  Tax A. 2004, Sep, pp14-15

Jerome v Kelly: give and let die  –  Tax A. 2004, Aug, pp10-11

Red card for CIS subcontractor  –  Tax A. 2004, Jul, pp20-21

Whose car is it anyway?  –  Tax A. 2004, Jun, p24

Room with a view  –  Tax A. 2004, Apr, pp16-17

Overseas leasing  –  Tax A. 2004, Feb, p22

Taxline (Institute of Chartered Accountants in England and Wales

Arctic Systems - the judgment and its consequences II –  Taxline 2007, 10, 16-17

Arctic Systems - the judgment and its consequences I –  Taxline 2007, 9, 12-13

Setting up multiple payrolls  –  Taxline 2005, 2, 15

Let your second home be your main residence  –  Taxline 2004, 12, 11-12

AccountingWeb (access available only to subscribers - free subscriptions availabale)

Lies, damned lies and government propaganda - the propsed withdrawal of equitable liability - Accounting Web 15 June 2009

Self Assessment RIP - Accounting Web 18 July 2008

Penalties for late returns - Accounting Web 28 February 2008

Taxation Web

Taper relief in the real world –   Expert Eye article (April 2007)

Tolley's Practical Tax Newsletter

Couples, private residence relief and a change of view –  T.P.T.N. 2007, 28(7), 55-57

The practicalities of taper relief  –  T.P.T.N. 2006, 27(12), 89-92

The meaning of reasonable excuse when a tax return is late  –  T.P.T.N. 2005, 26(25), 197-199

Relief for expenditure on personal security  –  T.P.T.N. 2004, 25(24), 189-191

Focus on ... Members of Parliament –  T.P.T.N. 2003, 24(4), 32f-32g

Focus on … ministers of religion  –  T.P.T.N. 2003, 24(8), 64b-64c

Tax Journal

A voyage of Discovery Assessments  –  Tax J. 2008, 921, 11-12

Summer pantomime  –  Tax J. 2003, 700, 7-8

CCH Tax Digest

Discovery assessments and how to defeat them  –  Mar 2008 (Issue 298)

Tax on pre-owned assets  –  Nov/Dec 2007 (Issue 295)

The Income Tax Act 2007  –  May 2007 (Issue 289)

Tax on pre-owned assets  –  Mar 2005 (Issue 263)

Direct Tax Avoidance Schemes  –  Jan 2005 (Issue 261)

Pay As You Earn –  Jan 2004 (Issue 248)

Tolley's Tax Digest

Plant and Machinery Capital Allowances  –  Apr 2003 (Issue 6)

A Practical Guide to Taper relief  –  Oct 2002 (Launch issue)

CCH Taxes The Weekly Tax News

Arctic Systems - the judgment  –  30 July 2007 (Issue 460), pp593-595

 

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Year of Call: 2003


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