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Atlas Tax Chambers has merged with
Temple Tax Chambers
as of 1st January 2015

Keith M Gordon

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

ARTICLES PUBLISHED
(This list is generally limited to articles published since 2003)

Personal Tax Planning Review

A Sticking Point – To What Extent Is UK Residence Adhesive? - P.T.P.R. 2010, 14(1), 1-9

A Mccarthy Witchhunt – Was the Court of Appeal correct in Mccarthy v Mccarthy & Stone Plc? - P.T.P.R. 2010, 14(1), 21-34

The relationship between entrepreneurs' relief and other capital gains tax reliefs – P.T.P.R. 2010, 13(1), 65-75

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)

Who are you kidding? (HMRC's information powers under FA 2008, Sch 36) – Tax. 2013, 172 (4417)

Hoops a many (Mansworth v Jelley losses and legitimate expectation) (joint with Ximena Montes Manzano) – Tax. 2013, 172 (4416)

Attention (taxation of the armed forces) – Tax. 2013, 171 (4388)

ESCaplogy (ESC A19) – Tax. 2012, 170 (4376), 6-8

No ESCape (ESC A19) – Tax. 2012, 170 (4369), 6-8

Revenue Twist (HMRC Charter) – Tax. 2012, 170 (4362), 6-8

Don't tell him, Pike (P35 service companies question) – Tax. 2012, 169 (4352), 10-11

Righting wrongs (discussion of proposed anti-abuse rule) – Tax. 2012, 169 (4345), 6-9

Relying on IR20 (commentary on Gaines-Cooper et al proceedings in Supreme Court) – Tax. 2011, 168 (4312), 18-20 - click here for Part 1, click here for Part 2

A good StaRT (the proposed statutory residence test) – Tax. 2011, 168 (4311), 10-13

The service company question – Tax. 2011, 167 (4301), 12-13

Decision time! (Dealing with decisions from First-tier Tribunal) – Tax. 2011, 167 (4293), 14-16

Too late? (Late tax appeals) – Tax. 2010, 166 (4276), 10-13

A matter of evidence (Late evidence at the First-tier Tribunal) – Tax. 2010, 166 (4272), 14-17

Fair enough? (The proposed legislation to codify Equitable Liability) – Tax. 2010, 166 (4266), 6-8

Taking the bait (Hastings-Bass revisted in Futter) – Tax. 2010, 165 (4257), 11-13

Stop. Look. Listen. (Tax policy advice for a new Chancellor) – Tax. 2010, 165 (4256), 8-9

A new hallmark (DOTAS proposals in 2010 Budget) – Tax. 2010, 165 (4249), 12-14

Pensioned off (PBR proposals relating to pension contributions) – Tax. 2009, 164 (4236), 598-599

Take care (The lawfulness of equitable liability)Tax. 2009, 164 (4224), 280-282

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 backTax. 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 millTax. 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

Déjà 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 doorTax. 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, MadamTax. 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 (with links available up to the June 2013 issue)

The Late Show - O'Flaherty v HMRC [2013] UKUT 161 (TCC) – Tax A. 2013, August, pp52-54

One Futter in the grave for Hastings-Bass (mistake and rectification) - Futter v HMRC; Pitt v HMRC [2013] UKSC 26– Tax A. 2013, July, pp50-52

A step too few (settlements provisions) - Bingham v HMRC – Tax A. 2013, June, pp52-53

Doctor at large (travel expenses for the self-employed) - Samadian v HMRC – Tax A. 2013, May, pp54-56

Much ado about something (CIS and loss of gross payment status) - JP Whitter (Waterwell Engineers) Ltd v HMRC – Tax A. 2013, April, pp40-42

Pru and privilege (scope of legal professional privilege) - R(Prudential plc) v Special Commissioner & HMRC – Tax A. 2013, March, pp40-42

The unbelievable truth (dealing with unusual and unbelievable evidence) - Okolo v HMRC – Tax A. 2013, February, pp42-43

I'm late, I'm late (late PAYE penalties) - AJM Mansell Ltd v HMRC – Tax A. 2013, January, pp48-49

Hiccup Hok Ltd (P35 penalties) - HMRC v Hok Ltd – Tax A. 2012, December, pp48-49

The In-betweeners (Employment law rights for "workers") - Hospital Medical Group Ltd v Westwood – Tax A. 2012, November, pp55-56

Family fortunes (information requests in non-residence case) - HMRC v Charman – Tax A. 2012, October, pp54-55

Lost in translation (NIC on earnings for contributions to a FURBS) -  HMRC v Forde & McHugh Ltd – Tax A. 2012, September, pp50-51

It's a knock-down (IHT agricultural property relief) - Hanson v HMRC – Tax A. 2012, August, pp56-57

Auf Wiedersehen, tax (expense payments) - Healy v HMRC – Tax A. 2012, July, pp50-51

Hard Times (hardship applications) - Cozens v HMRC – Tax A. 2012, June, pp54-55

Crime and punishment (deduction for criminal defence costs) - Raynor v HMRC – Tax A. 2012, May, pp54-55

In suspense (suspension of penalties) - Cobb v HMRC – Tax A. 2012, Apr, pp53-54

Forever Arthur Young (wholly and exclusively, discovery assessments) - HMRC v Lansdowne Partners LP  – Tax A. 2012, Mar, pp46-48

Basic instincts (remuneration planning) - HMRC v PA Holdings  – Tax A. 2012, Feb, pp47-49

LAw confidential (privacy of Tribunal proceedings) - HMRC v Anson (Swift) – Tax A. 2012, Jan, pp49-50

Gaines and losses (IR20, relying on HMRC guidance) - R (Davies and James) v HMRC, R (Gaines-Cooper) v HMRC – Tax A. 2011, Dec, pp45-47

The Forsters' saga (splitting businesses for VAT purposes) - A D and J Forster v HMRC – Tax A. 2011, Nov, pp42-44

Hard cases (retrospective and retroactive legislation and tax avoidance) - (R(Shiner) v HMRC; R(Huitson) v HMRC) – Tax A. 2011, Oct, pp40-42

Penalty unfair (P35 penalties) - (Hok Ltd v HMRC; HMD Response International v HMRC) – Tax A. 2011, Sept, pp50-52

One foot in the door (request for a closure notice after extensive investigation) - (Estate 4 Ltd v HMRC) – Tax A. 2011, Aug, pp54-55

Relative values (March 1982 share valuations) - (Erdal v HMRC; Marks v HMRC) – Tax A. 2011, Jul, pp39-41

The third and fourth steps (statutory interpretation and tax avoidance) - (HMRC v Mayes) – Tax A. 2011, Jun, pp39-41

The Battle of Hastings-Bass (setting aside trustees' decisions - Pitt v Holt, Futter v Futter) – Tax A. 2011, May, pp46-48

The 64-8 question (tax agents' rights - R (oao Christopher Lunn & Co)  v HMRC) – Tax A. 2011, Apr, pp40-42

Careless whispers (penalties for careless errors - The Athenaeum Club v HMRC, Express Food Supplies v HMRC) – Tax A. 2011, Mar, pp44-45

Personnel relationships (employment status - Community Dental Centres Ltd v Sultan-Darmon, Tiffin v Lester Aldridge LLP) – Tax A. 2011, Feb, pp38-40

Discovery channelled (discovery assessments - HMRC v Lansdowne Partners LP) – Tax A. 2011, Jan, pp41-43

LPP me if you can (legal professional privilege - R (Prudential plc & Anor) v Special Commissioner) – Tax A. 2010, Dec, pp15-16

Remainder of the days (domicile - Holliday v Musa) – Tax A. 2010, Nov, pp26-27

Breaking the settlement code (settlements code - Patmore v HMRC) – Tax A. 2010, Oct, pp34-36

Around the world in 73 days (Smallwood v HMRC) – Tax A. 2010, Sept, pp26-28

Too late or not too late (NVM Private Equity Limited v HMRC) – Tax A. 2010, Aug, pp38-39

Swift Justice (Swift v HMRC) – Tax A. 2010, July, pp28-29

Class 3 Act (HMRC v Kearney) – Tax A. 2010, June, pp24-25

Success of the Turbervilles (Turberville v HMRC) – Tax A. 2010, May, pp36-38

After closure II (Tower MCashback LLP v HMRC) – Tax A. 2010, Apr, pp26-27

Penalty shoot-out (Stockler v HMRC) – Tax A. 2010, Mar, pp26-27

Postponement – delaying tax payments until appeals are finally determined (Rogers v HMRC) – Tax A. 2010, Feb, pp22-23

What is negligence? – when an error on a tax return is susceptible to a discovery assessment (Anderson v HMRC) – Tax A. 2010, Jan, pp34-35

Wheels within wheels – NIC arrears and High Court proceedings (Yellow v HMRC, Blue v HMRC) – Tax A. 2009, Dec, pp36-37

Wright's Wright rights wrong – setting aside decisions of the First-tier Tribunal (Wright v HMRC) – Tax A. 2009, Nov, pp27-29

Another shot for JR – transfers of judicial reviews to the Upper Tribunal (R (on application of Hankinson) v HMRC) – Tax A. 2009, Oct, pp25-27

The missing link – taxation of compensation on leaving an employment (Crompton v HMRC) – Tax A. 2009, Sept, pp40-41

Wholly, excusively and necessarily – deductions for doctors' training costs (HMRC v Banerjee) – Tax A. 2009, Aug, pp26-27

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

Enigmatic variations – deeds of variation to a deceased person's estate (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, Condé 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 bayTax A. 2007, Jan, pp35-37

EIS is not EASYTax A. 2006, Dec, pp12-13

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

Beyond reasonable excuseTax A. 2006, Oct, pp16-17

Negligence is not enoughTax A. 2006, Sep, pp10-11

Domicile conjugalTax A. 2006, Aug, pp10-11

Resident either here or thereTax A. 2006, July, pp16-17

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

After the Civil Partnership ActTax A. 2006, May, pp4-6

Information DayTax A. 2006, May, pp12-13

ACT of discriminationTax A. 2006, Apr, pp12-13

My unfair RevenueTax A. 2006, Mar, pp12-13

Brief fee encounterTax A. 2006, Feb, pp14-15

A matter of interests on deathTax A. 2006, Jan, pp26-27

Around the world but for 80 daysTax A. 2005, Nov, pp18-19

Minor and technical vicesTax A. 2005, Oct, pp18-19

With a view to a loss of tax reliefTax A. 2005, Sep, p22

A deeming too farTax A. 2005, Aug, pp18-19

Mission from Mars: deductible depreciationTax A. 2005, Jul, pp20-21

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

Back to the futureTax A. 2005, May, p22

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

Agassi v RobinsonTax A. 2005, Mar, p18

Defective IHT advice: the great escapeTax A. 2005, Feb, pp22-23

Ramsay revisitedTax A. 2005, Jan, pp20-22

How to price half a houseTax A. 2004, Dec, p13

Arctic Systems: scrutiny of the bountyTax A. 2004, Nov, p17

Ansell Computer Services: in which we serveTax A. 2004, Oct, pp20-21

Gone with the allowancesTax A. 2004, Sep, pp14-15

Jerome v Kelly: give and let dieTax A. 2004, Aug, pp10-11

Red card for CIS subcontractorTax A. 2004, Jul, pp20-21

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

Room with a viewTax A. 2004, Apr, pp16-17

Overseas leasingTax A. 2004, Feb, p22

Transfers between spouses under taper reliefTax A. 2003, Feb

Planning for taper reliefTax A. 2003, Jan

Transfers between spouses under taper relief, Part 1Tax A. 2003, Jan

Teachers' expensesTax A. 2002, July, pp32-35

Tax Law Rewrite - Tax A. 2002, Mar

Problems with claims affecting two years - Tax A. 2001, Feb, pp18-19

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

HMRC have lost the (building plot) - Accounting Web 26 August 2009

The truth about Sharkey - Accounting Web 28 July 2008

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

Penalty points – T.P.T.N. 2011, 32(15), 116-117

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

The Tax Tribunals from April 2009 - Apr 2009 (Issue 311)

The Corporation Tax Act 2009 - Mar 2009 (Issue 310) (joint author)

Disclosure of Direct Tax Avoidance Schemes – Oct 2008 (Issue 305)

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

The right amount of tax - 6 July 2009 (Issue 553), pp 686-687

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