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Litigation
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Litigation
LITIGATION
Tax and the City review for June 2024
Zoe Andrews
Mike Lane
Kwik-Fit
,
Hotel La Tour
and the FTT decision in
Osmond
are among the latest developments reviewed by Mike Lane and Zoe Andrews (Slaughter and May).
Privilege considerations in tax investigations
Clare Reeve Curatola
Kate Ison
Clare Reeve Curatola and Kate Ison (Bryan Cave Leighton Paisner) provide practical insight on maximising the protection of legal professional privilege.
Hoey: you’d better PAYE up
Hugh Gunson
Guy Bud
Hugh Gunson and Guy Bud (Charles Russell Speechlys) examine the Court of Appeal’s decision which has potentially far-reaching consequences for the PAYE system.
Changes to applying for permission to appeal
Sophie Rhind
Sophie Rhind (Macfarlanes) reports on the game changing amendment to rule 24 of the Upper Tribunal rules.
VAT and TOGCs: lessons from Haymarket
Jonathan de Wilton
Can the sale of a development site marketed with vacant possession meet the
conditions for a VAT free TOGC when the purchaser suggests setting up leases
with friendly parties? Jonathan de Wilton (Grant Thornton) investigates.
Tax and the City review for October 2020
Zoe Andrews
Mike Lane
The latest developments that matter, reviewed by Mike Lane and
Zoe Andrews (Slaughter and May).
Inverclyde: a retrospective line in the sand
Sarah Stenton
Lisa Vanderheide
Lee Ellis
The introduction of retrospective legislation to fix enquiry framework issues for LLPs shows how far HMRC is prepared to go to protect its position.
Customs and the Northern Ireland Protocol
Alfred Artley
George Peretz KC
George Peretz QC and Alfred Artley (
Monckton Chambers) explain how the
Protocol
will be subject to significant
European oversight that could
result in prolonged litigation, both domestically and at EU level
.
Transactions in securities: the motive test
Peter Vaines
Brebner
confirmed.
Lloyd-Webber’s flop
David Whiscombe
CGT and uncompleted contracts.
Go to page
of
3
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
NEWS
Read all
HMRC manual changes: 13 December 2024
Scottish and Welsh Budget announcements
Lineker case settled
Anglesey Freeport: special tax sites designated
New overlap relief calculator
CASES
Read all
C Hoyle and others v HMRC
Other cases that caught our eye: 13 December 2024
Five key cases of 2024
Stage One Creative Services Ltd v HMRC
R Grint v HMRC
IN BRIEF
Read all
A tale of two businesses
Pension ‘megafund’ reforms: how does tax fit in?
VAT on livestream events
Time for a replacement wealth tax?
Refinitiv: not so clear cut
MOST READ
Read all
Stage One Creative Services Ltd v HMRC
Other cases that caught our eye: 13 December 2024
L v HMRC
A third route to exit: tax consequences of continuation fund transactions
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