UPPER-TRIBUNAL

The Supreme Court has effectively left it open to future courts to counteract artificial avoidance, writes Ben Elliott (Pump Court Tax Chambers).

Capital allowances disallowed for windfarm studies expenditure.

Kelly Stricklin-Coutinho

New guidance has been issued on the conduct of proceedings in the Upper Tribunal. Kelly Stricklin-Coutinho (39 Essex Chambers) examines what’s changed.

Sophie Rhind

Sophie Rhind (Macfarlanes) reports on the game changing amendment to rule 24 of the Upper Tribunal rules.

Victor Cramer

Victor Cramer (Stewarts) writes about the potential wider impact of the Cheshire Centre for Independent Living decision on payroll services in the care sector, and questions whether the decision is correct.

David Sleight

David Sleight (Kingsley Napley) examines a recent Upper Tribunal decision which is important for both tax and criminal litigators alike.

Matthew Harrison

Matthew Harrison (Withers) examines the Upper Tribunal decision concerning the registered pension scheme regime.

Constantine Christofi

Adam Craggs

A 20 questions guide, by Adam Craggs and Constantine Christofi (RPC).

Karen Killington

The Upper Tribunal has found that digital newspapers could be zero rated. Karen Killington (KPMG) examines the tribunal’s reasoning and discusses its implications.

Constantine Christofi

Adam Craggs

Adam Craggs and Constantine Christofi (RPC) review recent developments over the course of the past three months.

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