CGT

James Hamon

To QCB or not to QCB? Mark Brailsford and James Hamon (Berwin Leighton Paisner) review the judgment in Trigg on whether bonds were QCBs, and consider the wider impact on statutory interpretation.

Cathya Djanogly

Was there a disposal for CGT purposes?

Paul Davison

Calum Young

Paul Davison and Calum Young (Freshfields Bruckhaus Deringer) examine a recent tribunal decision which placed pivotal importance on the residency of the taxpayer’s spouse.

Cathya Djanogly

CGT scheme failed

Cathya Djanogly

Our pick of this week's cases: In A and T Hancock v HMRC [2017] EWCA Civ 198 (25 May 2017), the Court of Appeal found that a scheme intended to operate as a reorganisation within the scope of TCGA 1992 ss 126 to 130 should be treated as two separate...

Thomas Barker

Janet Pierce

Janet Paterson and Thomas Barker (Charter Tax) explain the impact of the draft Finance Bill 2017 amendments to the non-dom regime.

Andrew Goldstone

Katie Doyle

Andrew Goldstone and Katie Doyle (Mishcon de Reya) review the latest tax developments affecting private clients.

Arabella Murphy

Arabella Murphy (Maurice Turnor Gardner) considers the judgment in Bainbridge, where an application to rescind mistaken transfers of farmland to a trust was complicated by the fact that some of the land had been sold.

Andrew Marr

Michelle Hogan

Entrepreneurs’ relief remains an attainable and valuable relief, as long as shareholders get the basics right. Andrew Marr and Michelle Hogan (Forbes Dawson) present a review of the relief in the context of recent legislative changes and the latest case law.

Andrew Roycroft

Andrew Roycroft (Norton Rose Fulbright) considers the Upper Tribunal decision in Trigg and the interesting comments on the application of the Ramsay principle, particularly its application to closely articulated or prescriptive legislation.

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