FTT

In this month’s review, Sophie Dworetzsky (Lombard Odier) reflects on potential changes to tax policymaking, landlord registration, HMRC’s scrutiny of cryptoassets and adviser conduct, and a recent domicile decision.

David Pett

David Pett (Temple Tax Chambers) writes that the FTT in CooperVision has ‘muddied the waters’ and made it more difficult to advise on whether shares are employment-related securities.

Adam Craggs

Liam McKay

Adam Craggs and Liam McKay (RPC) review recent decisions on unreasonable conduct, costs awards and protective costs orders, highlighting the practical lessons for taxpayers and advisers.

Kyle Rainsford

Kyle Rainsford (Addleshaw Goddard) examines the Property 118 decision and the questions it raises about tax advantages, comparator transactions and the purpose tests in DOTAS Hallmark 5.

Sophie Dworetzsky

Sophie Dworetzsky (Lombard Odier) reflects on the run-up to the Budget and reviews developments on IHT on pensions, cryptoasset compliance and a recent case on corporate residence.

Peter North

Rob Sharpe

An obligation to correct tax return inaccuracies is coming. Rob Sharpe and Peter North (Cleary Gottlieb) examine the mechanics and some interpretative uncertainties.

Jo Crookshank

Gary Barnett

Jo Crookshank and Gary Barnett (Simmons & Simmons) review recent VAT developments concerning education, one-off sales, taxi services, the Capital Goods Scheme and online marketplaces.

Ben Clarke

Lydia Hutchinson

Lydia Hutchinson and Ben Clarke (Birketts) review recent SDLT mixed-use cases and the limits of relying on grazing, agricultural use or future plans.

Richard Jeens

Stephanie Mullins

Stephanie Mullins and Richard Jeens (Slaughter and May) explain how to take control of Sch 36 notices by engaging early with HMRC to narrow scope and responding strategically.

Jack Prytherch

Yousuf Chughtai

The starting point Under Rule 27 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules, SI 2009/273 (as amended) (‘the FTT rules’), each party in standard or complex cases need only provide the other with a list of documents...

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