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Using opinions of the GAAR Panel premium
Card image Gary Richards
Gary Richards, Chair of the GAAR Advisory Panel, explains how the Panel makes its assessments and what advisers can learn from its published opinions.
30 September 2026
A tax on conscience? A moral dilemma for non-residents premium
Card image Robert Waterson
Card image Liam McKay
The Upper Tribunal has, for the first time, considered the meaning of ‘exceptional circumstances’ in the context of statutory residence – and it has set the bar extremely high, write Robert Waterson and Liam McKay (RPC).
7 September 2023
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14 October 2026
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