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PPR

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Klara Kronbergs

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Edward Reed

Edward Reed and Klara Kronbergs (Macfarlanes) review recent cases concerning entrepreneurs’ relief, PPR and SDLT.

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Clare Wilson

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Edward Reed

Tensions between transparency and privacy and some recent tribunal decisions are reviewed by Clare Wilson and Edward Reed (Macfarlanes).

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Edward Reed

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Angus Richardson

PPR relief, transfer of assets abroad, information notices and the taxation of finder’s fees are among the topics in this month’s review by Edward Reed and Angus Richardson (Macfarlanes).

Upper Tribunal sends PPR appeals back to the FTT.

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Jeremy Mindell

Jeremy Mindell (Primondell) believes that judicial interpretation of existing legislation is preferable to a wholesale codification of the law that would become outdated and easy to manipulate.

Andrew Goldstone

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Annie Bouch

Annie Bouch and Andrew Goldstone (Mishcon de Reya) review recent tax developments affecting private clients.

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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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Peter Vaines

The period of ownership commences from completion.

EDITOR'S PICK

Tax Journal's 2024 Autumn Budget coverage

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

Lost the battle but winning the war? The Supreme Court’s decision in PGMOL

Lost the battle but winning the war? The Supreme Court’s decision in PGMOL

Georgia Hicks

Freebies

David Whiscombe

Time is tight: CGT and the Autumn Budget

Time is tight: CGT and the Autumn Budget

Peter Rayney

What does the future hold for US adoption of the OECD’s two-pillar proposals?

What does the future hold for US adoption of the OECD’s two-pillar proposals?

Donald L. Korb , Andrew Solomon

The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays

The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays

Philippe Gamito

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

Lost the battle but winning the war? The Supreme Court’s decision in PGMOL

Lost the battle but winning the war? The Supreme Court’s decision in PGMOL

Georgia Hicks

Freebies

David Whiscombe

Time is tight: CGT and the Autumn Budget

Time is tight: CGT and the Autumn Budget

Peter Rayney

What does the future hold for US adoption of the OECD’s two-pillar proposals?

What does the future hold for US adoption of the OECD’s two-pillar proposals?

Donald L. Korb , Andrew Solomon

The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays

The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays

Philippe Gamito

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IN BRIEF

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