Articles Published by McKie & Co


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	Articles


	Other Publications


	. This is a list of most of the articles that we have written. You can click on the title of the article published in the last five years and be taken to the text of that article. These articles are reproduced with the permission of the publisher. Clicking on the publisher's name will, where there is a link, take you to the publisher's website.

NAME OF ARTICLE	PUBLICATION	DATE
Examining the Scope of FA 2003 s75A	Tax Journal	17 May 2013
Read the Small Print	Private Client Adviser	February 2013
Opportunity Missed	Tax Adviser	February 2013
The General Anti-Abuse Rule	Private Client Yearbook	January 2013
Statutory Residence Test	Private Client Business	December 2012
Book Review: Tax Avoidance by Rebecca Murray	Private Client Business	December 2012
The Law of Unintended Consequences	Private Client Business	December 2012
FB 2013: The Statutory Residence Test	Tax Journal	18 December 2012
Fifty Shades of Grey	Taxation	5 July 2012
Unnecessary Complication	Taxation	24 May 2012
The Philosopher’s Stone or the Emperor’s New Clothes - An Old Conundrum	Private Client Business	May 2012
Background to the Extension of the Disclosure Rules to Inheritance Tax – Part II	Private Client Business	May 2012
Is Tax Avoidance Wrong?	Church Times	27 April 2012
The Acid Test	Tax Adviser	March 2012
Disclosure of Tax Avoidance Schemes and Inheritance Tax - Part Two	Trust Quarterly Review	December 2011
The Background to the Extension of the Disclosure Rules to Inheritance Tax - Part I	Private Client Business	October 2011
Disclosure of Tax Avoidance Schemes and Inheritance Tax - Part One	Trust Quarterly Review	September 2011
Reviews - Figleaf or Shield?	Tax Adviser	13 May 2011
Insurance Valuations	Private Client Business	May 2011
Book Review: Hamilton on Tax Appeals	Taxation	7 April 2011
A Changed Climate	Taxation	3 March 2011
Unsettled Trust	Tax Adviser	January 2011
Gone Phishing	Taxation	11 November 2010
Please Listen	Taxation	14 October 2010
A Settled Purpose - Inheritance Tax Planning Through Trusts	Taxline Tax Planning 2010/2011	October 2010
Cider Insider	Taxation	9 September 2010
Book Review: McCutcheon on Inheritance Tax	Private Client Business	May 2010
Book Review: McCutcheon on Inheritance Tax	Taxation	4 March 2010
Expert Witnesses and Taxation	Private Client Business	March 2010
Tax Trap: The Sections 80 and 82 Anomaly	Private Client Business	January 2010
A Permanent Fog	Tax Adviser	December 2009
Bring in an Expert	Taxation	19 November 2009
Blind Guides: The Professional Trustee Deemed Residence Rule - A Critique of HMRCs Guidance - Issue 6	Private Client Business	November 2009
A Detailed Examination	Taxation	22 October 2009
Prodigal Sons - The Problem and the Plan	Tax Adviser	September 2009
Meeting Points from LexisNexis Private Client Tax Conference 26 February 2009	Taxation	18 June 2009
Case Note: Underwood v HMRC "A Dark Wood Where the Straight Way was Lost" - Issue 3	Private Client Business	May 2009
Meeting Points from IBC Tax Planning for Non Domiciliaries Conference 26 November 2008	Taxation	12 March 2009
The Interaction of Entrepreneurs Relief with Other Reliefs from Capital Gains Tax	Private Client Business	02 January 2009
No Surrender	Trust Quarterly Review	01 January 2009
Case Note: Underwood v HMRC : Mysterium sub Silua Part 2	Private Client Business	01 November 2008
Tolleys Tax Planning for Landed Estates Meeting Points Part 2	Taxation	25 September 2008
Tolleys Tax Planning for Landed Estates Meeting Points Part 1	Taxation	11 September 2008
Case Note: Underwood v HMRC : Mysterium sub Silua Part I	Private Client Business	01 September 2008
Alien Entanglements	Taxation	28 August 2008
Avoiding Our International Obligations?	Tax Adviser	May 2008
Squeezing the Pips Until the Rich Depart	Taxation	24 April 2008
Diminished Returns	Tax Adviser	April 2008
Redo from Start	Taxation	27 March 2008
Del’s Darling	Taxation	13 March 2008
Trustee Residence: Bring Back King Log	Private Client Business	01 February 2008
The Pre-Budget Report: All Change	Private Client Business	01 January 2008
Should Humpty Dumpty Be Your Guide?	Private Client Business	03 December 2007
Trust Business Turned Away - Surely Some Mistake?	Tax Adviser	December 2007
Humpty Dumpty Tax	Taxation	30 August 2007
A Nelsonian Eye	Taxation	10 May 2007
A Costly Burden	Taxation	09 November 2006
Pecuniae Obodiunt Omnia	Private Client Business	07 November 2006
Suggestio Falsi: A Commentary on the Revised Disclosure Regime for Direct Taxes	Taxation	01 November 2006
After BMBF	Taxation	12 January 2006
The Ramsay Principle and Capital Loss Schemes	Private Client Business	06 January 2006
Conference Meeting Points	Taxation	16 September 2004
Letter to the Editor	Taxation	05 August 2004
New Disclosure Duties	Elderly Client Adviser	29 July 2004
Expensive Compliance Burden on Tax Advisers	Private Client Business	01 June 2004
Big Brother Forces a Confidence I	Taxation	13 May 2004
Case Note: Jerome v Kelly: The Ontological Argument for the Existence of a Disposal	Private Client Business	01 April 2004
Quis Custodiet Ipsos Custodes?	Tax Journal	07 April 2003
Casebook: Stamping Down on Duty	Taxation	06 March 2003
Home is where the hurt is	Private Client Business	01 December 2002
Jerome v Kelly	Private Client Business	01 September 2002
Conference Report: CGT Planning	Tax Journal	05 August 2002
CGT - Gains for the Taxpayer	Private Client Business	01 August 2002
Wherever I lay my hat	Tax Journal	15 July 2002
Practical Points: Domicile	Taxline	01 June 2002
Conference Report: Property Tax	Tax Journal	13 May 2002
Tapering to a Simple Point	Private Client Business	01 March 2002
Conference Review: Onshore and Offshore Tax Planning for the Wealthy	Tax Journal	21 January 2002
Stamp Duty: Restricting Ramsay?	Taxation	13 December 2001
Conference Review: IBC Insurance for Tax Planning Conference	Tax Journal	26 November 2001
It's Criminal	Taxation	01 November 2001
Conference Review: Stamped With The Mark of Authority	Tax Journal	16 July 2001
Stamp Duty: The Up and Coming Tax Part II	Taxation	07 March 2001
For Heaven's Sake, Just Leave Us Alone	Tax Journal	05 March 2001
Stamp Duty: The Up and Coming Tax Part I	Taxation	01 March 2001
Practical Points: IHT and Land Sold Within Three Years of Death	Taxline	01 February 2001
Practical Points: CGT Taper Relief Traps	Taxline	01 January 2001
The Deferred Lease Scheme Post-Ingram - Having Your Cake and Eating It	Private Client Business	01 December 2000
Conference Review: Keyhaven Offshore Tax Planning and International Tax Planning	Tax Journal	02 October 2000
Practical Points: Stamp Duty and Connected Persons	Taxline	01 September 2000
Finance Bill Capital Gains Tax Anti-avoidance Provisions	Private Client Business	07 July 2000
CGT: Cooper v Billingham - Purposively Blind (Revisited)	Private Client Business	01 June 2000
Towards a Better Tax System	Tax Technical Releases	01 May 2000
Traditional Innovation - Capital Tax Planning in 2000	Tax Journal	12 April 2000
A common cause	Accountancy Age	20 March 2000
Ambiguities in 'Ambiguity'	Tax Journal	28 February 2000
Trust and Tax 2000	Tax Journal	24 February 2000
Shock "Cash for Legislation" Revelations	Tax Journal	10 January 2000
Cooper v. Billingham: Purposively Blind	Private Client Business	09 November 1999
Abusing the Tax Raising Power	Private Client Business	01 September 1999
Technical Briefings: Trust Losses - Proposed New Anti Avoidance Measure	Taxline	01 July 1999
Practical Points: Tax Planning for Non Domiciled Individuals	Taxline	01 May 1999
Comment: Camouflaged Crackdown	Taxation	11 March 1999
IBC Conference: Meeting Points	Taxation	10 December 1998
Income Tax Anniversary: Descent Into the Pitt	Tax Journal	07 December 1998
Anti Avoidance: Don't Walk Behind Elephants	Tax Journal	16 November 1998
CGT: Aspects of Taper Relief	Private Client Business	01 September 1998
CGT: The New EIS - Brown Man Speaks with Forked Tongue	Private Client Business	01 July 1998
Tax Incentives and Venture Capital	Taxline	01 May 1998
CGT: Reinvestment Relief on Minority Shareholdings	Private Client Business	01 March 1998
Private Clients: Millennial "Homme d' Affaires	Tax Journal	16 February 1998
General Anti Avoidance Rule - What Are We Going To Do About It?	Tax Journal	02 February 1998
CGT Reinvestment Relief: Sharing out Relief - II	Taxation	29 January 1998
CGT Reinvestment Relief: Sharing out Relief - I	Taxation	22 January 1998
Mergers & Acquisitions: Individual Considerations	Tax Journal	03 November 1997
Letter to the Editor	Tax Journal	21 July 1997
Plumbly v Spencer	Tax Journal	06 March 1997
Why Employ A Chartered Accountant to do Tax Work?	Taxline	01 February 1997
The Lawless IR?	Tax Journal	19 December 1996
Budget 1996 Special: Pundit's Prophecies	Tax Journal	21 November 1996
Feedback: Purposive Legislation - A Road to Ruin	Taxation	03 October 1996
The IHT and Trusts Sub Committee	Taxline	01 October 1996
Fiscal Policy: Out of Control	Tax Journal	30 May 1996
Budget 1995 Predictions: I See A Tall Dark Man in Desert Boots	Tax Journal	16 November 1995
Purposive Legislation	Taxline	01 September 1995
Readers Forum: Loose Ends - Offshore Trust Compliance	Taxation	17 August 1995
Correspondence - Black Economy	Tax Journal	27 July 1995
Information Sheet: ICAEW Tax Faculty AGM	Taxline	01 June 1995
CGT Reinvestment Relief: Dependent on IR Goodwill	Taxation	09 February 1995
IR Statement: CGT - Reinvestment Relief	Private Client Business	01 July 1994
Trusts: Reinvestment Relief - Availability to Trustees of Settlements	Taxline	01 March 1994
Finance Bill 1994: Reinvestment Relief	Taxline	01 February 1994
Reinvestment Relief: Settled Reinvestment	Taxation Practitioner	01 December 1993
Reinvestment Relief: Planning for Reinvestment	Taxation	18 November 1993
Reinvestment Relief: Hidden Mantraps	Taxation	11 November 1993
CGT: Roll Over and Beg	Taxation	15 July 1993
CGT: New Roll Over Relief	Taxline	01 July 1993
IHT Proposals	Taxation Practitioner	01 May 1993
Foreign Affairs: Section 13 - Fatally Flawed?	Private Client Business	01 April 1993
IHT: Deed of Variation in Relation to Pre 10 March 1992 Deaths	Taxline	01 March 1993
CGT: Non-Resident Trusts	Taxline	01 November 1992
Practice Development: Auditing Companies - Implications for the Tax Based Practice	Taxation Practitioner	01 August 1992
Estate Planning: The Ramifications of Budget 1992	Taxation	28 May 1992
Pre-Budget Tax Planning for Settlements	Taxation Practitioner	01 February 1992
Settlements: - A Compendium of Anomalies - III	Taxation	31 October 1991
Settlements: - A Compendium of Anomalies - II	Taxation	24 October 1991
Settlements: - A Compendium of Anomalies - I	Taxation	17 October 1991
Not so Simple	Taxation	02 November 1989
Sales of Private Trading Companies	Taxation	07 September 1989


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