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Authors for July 2024

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Tax Journal thanks its authors for July:

Click on the links below to view author profiles:

Colin Askew, Matt Cummings and Alisha Kouser - Divide and conquer: the partition demerger story

Helen Buchanan, Matthew Everett and Gabrielle Van der Haegen - Beneficial ownership: practical applications

Thomas Chacko - Misunderstanding purpose in Osmond and Allen

Adam Craggs and Harry Smith - Contentious tax quarterly: Summer 2024

Richard Dalton and Michael Ridsdale – ‘Golden bricks’: when does construction really begin for VAT purposes?

Chris Etherington - Why Labour might not raise CGT rates

Julian Feiner - Tax risk insurance claims explained

David Gauke and Bezhan Salehy - The new Labour government: challenges and opportunities

Liz Hunter, Nicola Simmons and Moustapha Hammoud - Scale to sale: tax considerations when selling a UK business

Anthony Inglese and Steve Edge - In conversation

Sam Inkersole - Reflections on a career in tax

Mike Lane and Zoe Andrews - Tax and the City review for July

Robert Langston - Disguised investment management fees: some international aspects

Sarah Ling and Jack Slater - HMRC’s guidance: what is it good for?

Andrew Loan - Reflections on a career in tax

Andrew Marr - Lease extensions and the 3% surcharge

Joao Martinho and Gary Barnett - The VAT review for July

Helen McGhee - Reflections on a career in tax

Richard Milnes and Fehzaan Ismail - Hybrids and dual inclusion income: are we there yet?

Sara Morgan - Reflections on a career in tax

Andrew Parkes - Objects in the rear view mirror

Steven Porter - What is rectification and when will the FTT grant it?

Jack Prytherch - What next for ISA fractional shares?

James Quarmby - The dirty dozen

Edward Reed and Kazia Gagg - Private client review for July

Ceinwen Rees and Serene Ho - Revisiting the boilerplate withholding tax clause via 1962 (and beyond)

Tim Sarson - International review for July

Peter Vaines - Reliance on agreements with HMRC; SDLT: residential or not?

Tom Wallace - Majid: procedural missteps

David Whiscombe - More on ‘grounds’ – and a procedural escape route?

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