Few advisers will be surprised at the First-tier Tribunal’s rejection of the highly artificial ‘blue box’ tax planning scheme. David Whiscombe examines the decision which provides a useful summary of the current position on the Ramsay principle
What does it mean to ‘subscribe’ for shares? Perminder Gainda and Camilla Grundy discuss McLocklin v HMRC
The taxpayer cuts through a ‘procedural thicket’ to achieve victory in this retirement benefit scheme case, writes Adam Craggs
Mark Eaton and Alastair Munro suggest that the wording of the draft legislation is too wide and may limit claims to double tax relief in circumstances where that does not appear to be intended
Rupert Shiers considers the recent decision in Felixstowe Dock and Railway Company concerning consortium relief
Amanda Flint considers the relevant measures, including those on share incentives, dual employment contracts, employment intermediaries and pensions
Your guide to the key measures from the Budget, provided by Lexis®PSL Tax and Lexis®PSL Private Client.
Tax reliefs are to come under scrutiny from the Public Accounts Committee, as its chairperson Margaret Hodge continues to defy critics. Andrew Goodall reports
Wendy Walton and Miranda Chamberlain sift through the draft Finance Bill measures affecting the taxation of private clients
On 31 July 2013, DG Competition opened a formal state aid investigation into several reliefs available from the UK aggregates levy. With Revenue & Customs Brief 27/13 announcing the suspension of those reliefs, the wider implications for direct tax given BEPS are worrying, write Peter Cussons and Jonathan Main.