DIRECT-AND-IMMEDIATE

This month’s update by Mark Watterson and Gary Barnett (Simmons & Simmons) covers FTT decisions on the tests for a transfer of a going concern and a ‘direct and immediate’ link.

Alfred Artley

Undermining commercial reality?

Gary Barnett

Jo Crookshank

This month's review of recent VAT developments that matter, by Jo Crookshank and Gary Barnett (Simmons & Simmons).

EDITOR'S PICK

Cards face up? HMRC’s approach to the duty of candour

Robert Waterson , Rebekka Sandwell

1 /7

Self’s assessment: Reforms to APR

Heather Self

2 /7

The new Overseas Workday Relief regime: worse than before?

Steve Wade

3 /7

A new chapter in the unallowable purpose tale: the FTT’s decision in Syngenta

Tanja Velling

4 /7

Non-doms post-Budget: where are we now?

Helen McGhee , Lynnette Bober

5 /7

Tax Journal's 2024 Autumn Budget coverage

6 /7

Derivatives, repos and stock loans: an overview

Matthew Mortimer , Tamar Ruiz

7 /7

Cards face up? HMRC’s approach to the duty of candour

Robert Waterson , Rebekka Sandwell

Self’s assessment: Reforms to APR

Heather Self

The new Overseas Workday Relief regime: worse than before?

Steve Wade

A new chapter in the unallowable purpose tale: the FTT’s decision in Syngenta

Tanja Velling

Non-doms post-Budget: where are we now?

Helen McGhee , Lynnette Bober

Tax Journal's 2024 Autumn Budget coverage

Derivatives, repos and stock loans: an overview

Matthew Mortimer , Tamar Ruiz

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DIRECT-AND-IMMEDIATE

EDITOR'S PICK