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Chris Makin's Blogs in: Other topics

A couple of years ago, I had the doubtful privilege of giving a blatant example of the “expert” who failed in every respect.  The case was Van Oord Ltd & Anr -v- Allseas UK Ltd [2015] EWHC 3074 (TCC), where Mr Justice Coulson took pains to explain the twelve – yes, twelve! – respects in…

“It is ORDERED that the experts of like discipline shall meet, and shall discuss matters relevant to their opinions in this matter, and shall produce a Joint Statement, setting out those matters on which they are agreed, and those matters on which they have failed to agree, with a summary of their reasons for disagreeing.”…

The bon mots of Sir Alan

Posted on 21st November 2018 by Chris Makin

Sir Alan Ward has for the last few years been the Chairman of the Civil Mediation Council.  I have mediated with him, and he was excellent.  But as a Court of Appeal judge Lord Justice Ward also made his mark.  I detect two recurring themes in his judgments: encouraging parties not to be so daft…

Is it sensible to be nice in business?

Posted on 12th October 2018 by Chris Makin

Attitude to business has changed quite a bit since I first became an accountant.  For the first 20 years or so of my career I was a general practitioner, acting for all sorts of clients: lots of tax return clients, lots of market traders and small family companies, up to some quite large organisations including…

Is tax planning unethical?

Posted on 5th October 2017 by Chris Makin

In light of the efforts by HMRC to increase the tax take, and in light of attempts by politicians to blur the boundaries between tax avoidance (permissible, if sometimes anti-social) and tax evasion (very naughty, criminal, dangerous, and downright greedy) I am reminded of the “shovel in the stores” judgment of Lord Clyde, Lord President…

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