POINT-OF-LAW

Lord Carnwath’s ‘brief comment’ in Pendragon addresses the appellate jurisdiction of the Upper Tribunal and Court of Appeal in tax appeals. John Brinsmead-Stockham (Tax Chambers, 11 New Square) analyses its impact.

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A capital blow for deducting management expenses

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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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EDITOR'S PICK