Advisers offering unsolicited tax advice can assume a duty of care. Stephen Smith reviews the Mehjoo decision regarding the limits of implied duties
Helen Lethaby reviews recent developments affecting the City, including the consultation on bank levy banding and the surprise Budget announcement on profit transfer anti-avoidance
Fabrizio Lolliri answers a query on the transfer of a US luxury retailer’s intellectual property to a new UK office
Rupert Shiers considers the recent decision in Felixstowe Dock and Railway Company concerning consortium relief
On 13 March 2014, the CJEU handed down five judgments on fiscal neutrality. As barrister Frank Mitchell observes, the decisions are 'difficult to reconcile' and 'pull the law in different directions'.
Lee Squires and Fiona Bantock review recent key developments, including the decisions in ATP PensionService, Secret Hotels2 and Esporta, as well as principal VAT measures from the Budget
Angela Savin considers whether the decisions in Versteegh and Greene King indicate a move towards HMRC challenging accounts and wh y this matters to the taxpayer
George Osborne’s Budget measures took attention away from the state of the public finances. There is a long way to go before they are back to health, David Smith writes
Jeanette Zaman and Zoe Andrews write that the recent changes to the partnerships tax rules highlight an increasing trend for loosely drafted, wide-reaching legislation that requires reliance on detailed guidance to identify its actual anti-avoidance targets
Robert Waterson considers the High Court decision in Littlewoods concerning the recovery of compound interest on overpaid VAT