LITIGATION

Hugh Gunson

Guy Bud

Hugh Gunson and Guy Bud (Charles Russell Speechlys) examine the Court of Appeal’s decision which has potentially far-reaching consequences for the PAYE system.

Sophie Rhind

Sophie Rhind (Macfarlanes) reports on the game changing amendment to rule 24 of the Upper Tribunal rules.

Jonathan de Wilton

Can the sale of a development site marketed with vacant possession meet the conditions for a VAT free TOGC when the purchaser suggests setting up leases with friendly parties? Jonathan de Wilton (Grant Thornton) investigates.

Mike Lane

Zoe Andrews

The latest developments that matter, reviewed by Mike Lane and Zoe Andrews (Slaughter and May).

Sarah Stenton, Lisa Vanderheide, Lee Ellis

The introduction of retrospective legislation to fix enquiry framework issues for LLPs shows how far HMRC is prepared to go to protect its position.

George Peretz KC

Alfred Artley

George Peretz QC and Alfred Artley (Monckton Chambers) explain how the Protocol will be subject to significant European oversight that could result in prolonged litigation, both domestically and at EU level.

Peter Vaines

Brebner confirmed.

David Whiscombe

CGT and uncompleted contracts.

Rory Mullan

Rory Mullan (Old Square Tax Chambers) examines two cases that demonstrate the importance of establishing the fundamental requirements of the TOAA code before a charge can be imposed.

Emily Szasz

Charlotte Anderson

Emily Szasz and Charlotte Anderson (Freshfields Bruckhaus Deringer) examine the FTT decision on the interaction between domestic appeals and MAPs which are provided for in double tax treaties.

Go to page of 3