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Other cases that caught our eye: 30 August 2024 premium
Offshore employment: Bilfinger Salamis UK Ltd v HMRC [2024] UKFTT 736 (TC) (16 August) concerns the so-called host employer rules which apply where the ‘personal services’ of individuals employed by a foreign employer are ‘made...
28 August 2024
Ask an expert: Offshore trusts and trustee borrowing premium
Card image Julie Howard
Julie Howard (Boodle Hatfield) considers the ways of funding distributions to beneficiaries from an offshore trust, some of whom are UK resident.
1 March 2023
Privileged documents and third party notices: how far do HMRC’s information powers reach? premium
Card image Oliver Marre
Oliver Marre (5 Stone Buildings) examines an FTT decision that provides helpful commentary on the approach to be taken to privileged documents, proportionality and relevance.
21 February 2023
VAT grouping disputes: the implications of HSBC premium
Card image Sarah Bond
Sarah Bond (Freshfields Bruckhaus Deringer) examines the Upper Tribunal decision that represents what is likely to be the first major instalment in a series of cases on the VAT grouping of offshore service companies.
17 March 2022
International business operating models: the tax issues premium
Card image Gavin Orpwood Louise Keegan Hannah McKenzie
Hannah McKenzie, Louise Keegan and Gavin Orpwood (PwC) examine the tax risks to international business operating models.
3 December 2020
Tax transparent property funds premium
Card image Alexandra Hawkins
Card image Toby Price
Toby Price and Alexandra Hawkins (Deloitte) discuss the SDLT treatment of tax transparent funds investing in UK real estate.
28 October 2020
Jersey’s economic substance rules premium
Card image Rupert Lee
Rupert Lee (Deloitte) examines Jersey’s newly introduced economic substance legislation.
15 May 2020
The FTT’s recent approach to transfers of assets abroad premium
Card image Rory Mullan
Rory Mullan (Old Square Tax Chambers) examines two cases that demonstrate the importance of establishing the fundamental requirements of the TOAA code before a charge can be imposed. 
17 October 2019
Private client review for July 2019 premium
Card image Andrew Goldstone
Card image Jonathan S. Betesh
Andrew Goldstone and Jonathan S. Betesh (Mishcon de Reya) review the latest tax developments affecting private clients.
24 July 2019
Tax and the City review for June 2019 premium
Card image Zoe Andrews
Card image Mike Lane
Mike Lane and Zoe Andrews (Slaughter and May) provide your monthly update on tax developments affecting the City.
11 June 2019
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