EXCLUDED-PROPERTY-TRUSTS

Emma Chamberlain OBE (Pump Court Tax Chambers) examines some important amendments to the excluded property provisions governing settlements.

Nicholas Harries

Nicholas Harries (Macfarlanes) examines draft Finance Bill provisions designed to counter the effect of the Court of Appeal's judgment in Dreelan.

EDITOR'S PICK

Tax Journal's 2024 Autumn Budget coverage

1 /7

Derivatives, repos and stock loans: an overview

Matthew Mortimer , Tamar Ruiz

2 /7

Lost the battle but winning the war? The Supreme Court’s decision in PGMOL

Georgia Hicks

3 /7

Freebies

David Whiscombe

4 /7

Time is tight: CGT and the Autumn Budget

Peter Rayney

5 /7

What does the future hold for US adoption of the OECD’s two-pillar proposals?

Donald L. Korb , Andrew Solomon

6 /7

The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays

Philippe Gamito

7 /7

Tax Journal's 2024 Autumn Budget coverage

Derivatives, repos and stock loans: an overview

Matthew Mortimer , Tamar Ruiz

Lost the battle but winning the war? The Supreme Court’s decision in PGMOL

Georgia Hicks

Freebies

David Whiscombe

Time is tight: CGT and the Autumn Budget

Peter Rayney

What does the future hold for US adoption of the OECD’s two-pillar proposals?

Donald L. Korb , Andrew Solomon

The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays

Philippe Gamito

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EXCLUDED-PROPERTY-TRUSTS

EDITOR'S PICK