TRANSACTIONS-IN-SECURITIES

The First-tier Tribunal’s ruling in Osmond and Allen reveals a mistaken approach to the transactions in securities rules, and to purpose tests in general, writes Thomas Chacko (Pump Court Tax Chambers).

Application for a stay.

David Southern QC (Temple Tax Chambers) considers the important distinction between loans to participators and loans by participators.

Mark Middleditch takes over the reins of our popular monthly briefing on developments affecting the City. 

Jackie Wheaton answers a query on the application of the transactions in securities rules to liquidations