A recent FTT decision has exposed the inadequacies in how the rules deal with third party notices, write Joseph Howard and Tristan Thornton (Chancery Court Tax Chambers).
Remittances, restlessness and reform are just some of the topics covered in this month’s review, by Sophie Dworetzsky and Dominic Lawrance (Charles Russell Speechlys).
Ben Elliott and Arthur Wong (Pump Court Tax Chambers) explain why there are grounds for optimism for taxpayers seeking to rely on rectification as a potential means of resolving disputes with HMRC.
Davinder Sahota and Yousuf Chughtai (EY) examine a recent FTT decision which shows how complex and large structures can be considered to function as plant for capital allowances purposes, even where other premises-like functions may exist.
Mike Lane and Zoe Andrews (Slaughter and May) examine recent tax developments that matter, including the ruling in ScottishPower and HMRC’s draft guidance on the multinational top-up tax and domestic top-up tax.
In the first of a new series on the lifecycle of a transaction – from acquisition to operation and ultimate exit – Gemma Grunewald (DLA Piper) examines some of the key considerations for a buyer when structuring an acquisition.
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