COURT-OF-APPEAL

Court of Appeal finds that distributions debited to company’s share premium account were dividends that were not capital in nature

Court of Appeal decides moral obligations can be part of ‘exceptional circumstances’ for statutory residence test.

Court of Appeal considers validity of automated notices and assessments.

CA overturns UT decision in ‘magic’ capital allowances avoidance scheme.

Helen Buchanan

Sarah Bond

The Court of Appeal judgment restores order, write Sarah Bond and Helen Buchanan (Freshfields Bruckhaus Deringer).

Jo Crookshank

Gary Barnett

Pensions funds, Reemtsma claims and supplies by NHS trusts are among the topics in this month’s VAT review by Jo Crookshank and Gary Barnett (Simmons & Simmons).

Court of Appeal rejects SDLT scheme.

Ben Elliott

The Supreme Court has effectively left it open to future courts to counteract artificial avoidance, writes Ben Elliott (Pump Court Tax Chambers).

Michael Thomas KC

The characterisation test for VAT has received important clarification from the Court of Appeal, writes Michael Thomas KC (Pump Court Tax Chambers).

Hartley Foster

George Gillham

The Ministry of Justice’s claims that the Court of Appeal is being overwhelmed by vexatious litigants are not well founded in the context of tax, as Hartley Foster and George Gillham (Fieldfisher) explain.

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