IN BRIEF

Peter Mantle on Danfoss and claims against the State

Dear Sir,
Enthused by the [case report on Grace v HMRC (No. 2) (TC000913), Tax Journal, dated 11 February, p 4], I downloaded the transcript of the Grace First-tier Tribunal decision.

The First-tier Tribunal’s decision in Aberdeen Asset Management v HMRC [2010] UKFTT 524 (TC) marks another victory in HMRC’s battle against tax avoidance schemes and illustrates one Tribunal’s blunt approach in applying the dictum of Ribeiro PJ in...

Barrie Akin examines Aberdeen Asset Management

Nicholas Gardner on Chilcott and grossing up notional payments

Michael Sherry on Revenue consultations

Oliver Neil on Hawkeye and costs in current cases before the FTT

Tom Aston on the bank levy rate increase

Important developments are taking place in the field of remuneration planning. 

New rules for ‘disguised remuneration’