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VAT exemption on subscription fees: Where an organisation has aims of a philosophical, philanthropic or civic nature, subscription fees paid to it by its members are exempt from VAT. How does this rule apply to subscriptions paid by members to the...
Taxpayer’s carelessness did not result in a loss of tax 
Many (although not all) of HMRC’s proposals on employee benefit trusts and employee ownership trusts will improve the tax rules, writes Matthew Rowbotham (Lewis Silkin). 
Payment to EBT was earnings 
Angela Savin and Michael Brady (KPMG Law) review the impact of a recent Supreme Court ruling.
The Supreme Court decision in NCL Investments Ltd and the Court of Appeal decision in Skatteforvaltningen are among the recent developments reviewed by Mike Lane and Zoe Andrews (Slaughter and May). 
Andrew Goldstone and Sarah Albury (Mishcon de Reya) review recent tax developments affecting private clients.
Dominic Stuttaford and Susie Brain (Norton Rose Fulbright) examine the Court of Appeal decision.

The High Court in Chalcot Training Ltd considered whether a payment into an EBT is remuneration or a distribution.

Heather Self (Pinsent Masons) looks at the implications of the GAAR panel’s first ruling, and considers what we might expect from future rulings.