LITIGATION

Adam Craggs

Adam Craggs (RPC) reviews the decision in Mabbutt, which serves as an important reminder of the essential elements of a valid notice of enquiry into an individual’s specific tax return.

Andrew Goldstone

Sarah Albury

Andrew Goldstone and Sarah Albury (Mishcon de Reya) review recent private client tax developments that matter, including the decisions in Miesegaes, Hall, Sparkasse Allgäu and King.

Perminder Gainda

Josh Lom

Josh Lom and Perminder Gainda (Herbert Smith Freehills) consider the decisions in McQuillan and Castledine, where the tribunals took different approaches to the meaning of ‘ordinary share capital’.

Arabella Murphy

Arabella Murphy (Maurice Turnor Gardner) considers the judgment in Bainbridge, where an application to rescind mistaken transfers of farmland to a trust was complicated by the fact that some of the land had been sold.

A non-confidential version of the Commission’s ‘McDonald’s’ decision has been published, reports Pierre-Régis Dukmedjian & Alejandro Dominguez (Simmons & Simmons Luxembourg LLP).

Nicholas Gardner

James Seddon

Nicholas Gardner and James Seddon (Ashurst) examine the CJEU decisions in NEC and Bookit, what they mean for VAT on card handling fees and the wider implications of these rulings.

Patrick Cannon

Patrick Cannon (15 Old Square Chambers) provides guidance on the recent decision made by the Court of Appeal in Project Blue, and asks why the MoD did not make it a condition of sale that SDLT was paid.

Etienne Wong

Etienne Wong (15 Old Square Chambers) considers the most recent decision in the Huddersfield case, which the CJEU ruled on ten years ago.

Michelle Hogan

Andrew Marr

Entrepreneurs’ relief remains an attainable and valuable relief, as long as shareholders get the basics right. Andrew Marr and Michelle Hogan (Forbes Dawson) present a review of the relief in the context of recent legislative changes and the latest case law.

Nick Skerrett

Gary Barnett

The Supreme Court has again had the opportunity to consider the application of the Redrow approach to VAT on tripartite arrangements in the Airtours case. Nick Skerrett and Gary Barnett (Simmons & Simmons) analyse the judgment and draw attention to some consequential loose ends.

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