COURT-OF-APPEAL

Court of Appeal rejects ‘third option’ for employment contracts, but confirms causal link to carelessness before assessment timeframe can be extended

Court of Appeal finds that distributions debited to company’s share premium account were dividends that were not capital in nature

Court of Appeal decides moral obligations can be part of ‘exceptional circumstances’ for statutory residence test.

Court of Appeal considers validity of automated notices and assessments.

CA overturns UT decision in ‘magic’ capital allowances avoidance scheme.

Helen Buchanan

Sarah Bond

The Court of Appeal judgment restores order, write Sarah Bond and Helen Buchanan (Freshfields Bruckhaus Deringer).

Jo Crookshank

Gary Barnett

Pensions funds, Reemtsma claims and supplies by NHS trusts are among the topics in this month’s VAT review by Jo Crookshank and Gary Barnett (Simmons & Simmons).

Court of Appeal rejects SDLT scheme.

Ben Elliott

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

Michael Thomas KC

The characterisation test for VAT has received important clarification from the Court of Appeal, writes Michael Thomas KC (Pump Court Tax Chambers).

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EDITOR'S PICK

Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’

Nick Thornton

1 /7

Freedom (of information) is a noble thing: HMRC, tax and the limits of transparency

Hartley Foster

2 /7

Hotel La Tour: where next for input tax recovery on share disposals?

Rupert Shiers , Laura Hodgson

3 /7

Mandatory agent registration: what we know so far

Jane Mellor

4 /7

Permanent Establishment reform: what has changed, who is affected and why does it matter?

Rob Sharpe , Iarlaith McCarthy-Hann

5 /7

The Pillar Two Side-by-Side package: how UK groups should approach compliance

Jack Gifford

6 /7

Share reorganisations: new anti-avoidance rules explained

Peter Morley , Jamie Robson

7 /7

Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’

Nick Thornton

Freedom (of information) is a noble thing: HMRC, tax and the limits of transparency

Hartley Foster

Hotel La Tour: where next for input tax recovery on share disposals?

Rupert Shiers , Laura Hodgson

Mandatory agent registration: what we know so far

Jane Mellor

Permanent Establishment reform: what has changed, who is affected and why does it matter?

Rob Sharpe , Iarlaith McCarthy-Hann

The Pillar Two Side-by-Side package: how UK groups should approach compliance

Jack Gifford

Share reorganisations: new anti-avoidance rules explained

Peter Morley , Jamie Robson

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