ANALYSIS

Cutting edge analysis on tax issues.

Dan Williams

Adam Craggs

Adam Craggs and Dan Williams (RPC) consider the various stages involved in an appeal to the First-tier Tribunal and focus on the FTT’s case management powers throughout the process.

Lauren Redhead

Clara Boyd

Clara Boyd and Lauren Redhead (DLA Piper) review the implications of the FTT decision in CCLA Investment Management Ltd.

Camilla Spielman

From PAIFs to RIFS, via CoACSs, REITs and LTAFs. Camilla Spielman (Eversheds Sutherland) examines the changing tax landscape for UK-based property funds.

Helen McGhee

Lynnette Bober

Helen McGhee and Lynnette Bober (Joseph Hage Aaronson) examine what we know now following this week’s policy paper.

Kyle O'Sullivan

The Supreme Court has delivered its judgment in Centrica Overseas Holdings. Kyle O’Sullivan (BCLP) reviews the case and its implications.

Abigail McGregor

Steven Porter

Steven Porter and Abigail McGregor (Pinsent Masons) consider the UTT regime after two years of operation.

Kyle Rainsford

In GE Financial Investments, the Upper Tribunal favoured the functional interpretation while the Court of Appeal favoured the territorial, writes Kyle Rainsford (Addleshaw Goddard).

Sam Inkersole

Family investment companies, discretionary trusts, growth shares, offshore bonds... Sam Inkersole (BKL) considers what can be done within the current rules to pass wealth to the next generation and ultimately shield it from IHT.