FA-2013

Liam McKay

The Upper Tribunal has, for the first time, considered the meaning of ‘exceptional circumstances’ in the context of statutory residence – and it has set the bar extremely high, write Robert Waterson and Liam McKay (RPC).

EDITOR'S PICK

Reform of the international tax architecture: the UN fails to reach consensus

Philip Baker KC

1 /7

SDLT: gardens, grounds and grazing

Max Schofield

2 /7

Much ado about non-doms: the new policy paper

Helen McGhee , Lynnette Bober

3 /7

A capital blow for deducting management expenses

Kyle O'Sullivan

4 /7

VAT on private school fees: 10 takeaways

Etienne Wong

5 /7

The new Labour government: challenges and opportunities

David Gauke , Bezhan Salehy

6 /7

Beneficial ownership: practical applications

Helen Buchanan , Matthew Everett , Gabrielle Van der Haegen

7 /7

Reform of the international tax architecture: the UN fails to reach consensus

Philip Baker KC

SDLT: gardens, grounds and grazing

Max Schofield

Much ado about non-doms: the new policy paper

Helen McGhee , Lynnette Bober

A capital blow for deducting management expenses

Kyle O'Sullivan

VAT on private school fees: 10 takeaways

Etienne Wong

The new Labour government: challenges and opportunities

David Gauke , Bezhan Salehy

Beneficial ownership: practical applications

Helen Buchanan , Matthew Everett

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FA-2013

EDITOR'S PICK