Kate Ison (Bryan Cave Leighton Paisner) reviews the department’s strategy.
Liz Wilson (Squire Patton Boggs) considers whether the Supreme Court’s decision shifts the boundary between acceptable and unacceptable SDLT planning.
Helen Cox and Kassim Meghjee (Mishcon de Reya) consider the case’s progress through the courts and the practical impact of the Court of Appeal decision.
Jackie Wheaton (Moore Stephens) examines the widely-used phrase in UK tax law, particularly in relation to anti-avoidance sections.