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Max Schofield

Max Schofield (Devereux Chambers) reviews recent case law on whether land sold with the property is ‘non-residential’, rather than part of the grounds of the house, for SDLT purposes.

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Peter Vaines

A lack of clarity on the central issue.

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Helen McGhee

The lack of clarity provided by case law, coupled with a tinkering to the rules by Finance Acts, has led to an increasingly confused picture on PPR relief, writes Helen McGhee (Joseph Hage Aaronson).

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The new Overseas Workday Relief regime: worse than before?

The new Overseas Workday Relief regime: worse than before?

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A new chapter in the unallowable purpose tale: the FTT’s decision in Syngenta

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Derivatives, repos and stock loans: an overview

Derivatives, repos and stock loans: an overview

Matthew Mortimer , Tamar Ruiz

Cards face up? HMRC’s approach to the duty of candour

Cards face up? HMRC’s approach to the duty of candour

Robert Waterson , Rebekka Sandwell

Self’s assessment: Reforms to APR

Self’s assessment: Reforms to APR

Heather Self

The new Overseas Workday Relief regime: worse than before?

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

A new chapter in the unallowable purpose tale: the FTT’s decision in Syngenta

Tanja Velling

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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

Derivatives, repos and stock loans: an overview

Matthew Mortimer , Tamar Ruiz

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