FINANCIAL-EXTREMITY

Just how much hardship is required for the 'financial extremity' test? Steven Porter and Catherine Robins (Pinsent Masons) examine lessons from a recent Upper Tribunal decision.

Michelle Sloane

‘Financial extremity’ is more than financial hardship.

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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FINANCIAL-EXTREMITY

EDITOR'S PICK