FTT

Can it really be right that the taxability (or not) of a receipt can be determined by the partnership, with the recipient partner having no right to object? David Whiscombe (David Whiscombe LLP) discusses a tribunal decision that considered for the first time the scope of TMA 1970 s 12ABZB.

Victor Cramer (Stewarts) writes about the potential wider impact of the Cheshire Centre for Independent Living decision on payroll services in the care sector, and questions whether the decision is correct.

Barrister Etienne Wong (Old Square Tax Chambers) examines the lengthy litigation that still leaves a number of outstanding questions.

David Sleight (Kingsley Napley) examines a recent Upper Tribunal decision which is important for both tax and criminal litigators alike.

Michael Conlon QC (Temple Tax Chambers) considers what can be learnt from the recent Court of Appeal decision.

 

It is difficult to discern any guiding principles on the application of the IR35 rules from these two latest cases, writes Liz Wilson (Squire Patton Boggs).

 

Heather Self (Pinsent Masons) examines a recent decision that sets out some important principles about the approach to the interpretation of tax treaties.

 

Heather Self (Pinsent Masons) examines the FTT decision where a UK corporate taxpayer succeeded in an argument about loan relationships or financial instruments against HMRC.