IN BRIEF

Is it right to hold taxpayers responsible for misleading conduct by their advisers?

A collision of tax planning and divorce law.

What now following the G7 tax deal?

Though the European Union might not like a ‘side-by-side’ global minimum tax system, it has little choice but to work with it for now.

Half baked?

How the Treasury could minimise the adverse impact of the non-dom reforms.

Maybe the taxpayer was trading.

A recent FTT decision provides insight on the application of the TOAA rules, in particular as to what a ‘benefit’ entails, when the motive defence can be engaged and what evidence is required to substantiate the taxpayer’s argument.

Further clarification on IHTA 1984 s 48(3).

The invented quote from case law.