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The Scottish Land Commission has published a five-year route map recommending that the Scottish Government modernise the administration of land and property taxes by 2031. Its proposals include improving data on land ownership use and value; facilitating regular valuations; developing coordinated digital infrastructure; and modelling and testing possible...
Developer profits were ‘income derived from immovable property’ under DTT so UK retained taxing rights Upper Tribunal rules
Company was ‘trading’ for entrepreneurs’ relief purposes
GLO test case ruling not binding where legal basis later shown to be wrong
Liz Fothergill is a Director and the Head of Tax Knowledge at Mercer & Hole, keeping the tax team informed and equipped to deliver clear, practical and commercially focused advice. Her areas of expertise include residence and domicile, offshore trusts, inheritance tax, and capital gains tax. Email: elizabeth.fothergill@mercerhole.co.uk.
Elizabeth Spencer is a Tax Counsel at McDermott Will & Schulte. She advises multinational corporations on complex tax matters, including the tax aspects of public and private M&A, investments and financings, as well as transfer pricing disputes and contentious matters involving tax authorities. Email: espencer@mcdermottlaw.com.
José Ramón Vizcaíno is a Partner at Stephenson Harwood LLP in Madrid. He has extensive experience advising on complex domestic and cross-border transactions, tax audits and high-stakes tax litigation. Email: joseramon.vizcaino@stephensonharwood.com.
Richard Miller is a Tax Partner at Proskauer Rose (London) LLP. He principally advises private capital sponsors on the tax aspects of their fundraising, M&A, financing and incentivisation arrangements. Email: rmiller@proskauer.com.
Daniella Abel is a Tax Partner at Proskauer Rose (London) LLP. She advises on a full range of complex UK and international corporate tax matters, including private equity and corporate M&A, private funds, leveraged and structured finance, management equity and incentives, and group reorganisations. Email: dabel@proskauer.com.
Evelyne Bagdassarian is a Partner and Head of the Tax practice in the Paris office of Stephenson Harwood LLP in Paris. She has more than 20 years of experience advising corporations and private clients on international and financial tax matters. Email: evelyne.bagdassarian@stephensonharwood.com.
