The Supreme Court’s conclusion on the construction of CAA 2001 s 298 is key to how all other taxpayers with Enterprise Zone allowances appeals will now proceed, write Steven Porter and Sam Wardleworth (Pinsent Masons).
Supreme Court denies enterprise zone allowances.
R&D claim succeeds before FTT.
UT denies SDLT group relief because of tax avoidance main purpose.
Taxpayer loses right to confidentiality.
How do you value an APA after the Court of Appeal’s decision in Refinitiv?
The CIOT has responded to the draft legislation published at Autumn Budget 2024 which, when enacted, will make changes to the tax regime for employee-ownership trusts (EOTs) with effect from 30 October 2024. The EOTs provisions are set out in Sch 6...
FTT holds discrimination settlement payment not taxable.
May Smith and Emily Szasz (Freshfields) examine some of the key tax considerations that arise in relation to the transfer of assets into a continuation fund....
Recent cases suggest a worrying trend towards HMRC adopting a more combative approach to judicial review proceedings, write Robert Waterson and Rebekka Sandwell (Eversheds Sutherland).
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