FTT

Liam McKay

The Court of Appeal restores a strict approach to late appeals, leaving taxpayers facing the familiar Martland hurdle once again, write Adam Craggs and Liam McKay (RPC).

Emily Osborne

The Upper Tribunal confirms that bank transfers are remittances and reopens the question of offshore credit cards, writes Emily Osborne (Fladgate).

Damon Wright

Damon Wright (K3 Tax Advisory) examines the Finance Bill provisions.

John Shallcross

John Shallcross (Blake Morgan) examines the counter-intuitive result in a mixed property SDLT decision.

Denis Edwards

A recent Supreme Court judgment is now the starting point for identifying when a special legal regime exists, writes Denis Edwards (Temple Tax Chambers).

Dr Michael Taylor

Dr Michael Taylor (PwC) reviews the Supreme Court’s judgment in Hotel La Tour.

Adam Craggs

Liam McKay

Adam Craggs & Liam McKay (RPC) report a year marked by tighter procedural frameworks, clarifying case law and an intensified HMRC focus on both avoidance and criminal activity.

Etienne Wong

And the Chancellor said: ‘And I will improve competition in our taxi industry by ending ride-hailing companies’ use of a discount scheme intended for coach tours…’ In 35 years of practice, I have never heard the VAT Tour...

Jo Crookshank

Gary Barnett

Jo Crookshank and Gary Barnett (Simmons & Simmons) review the latest VAT decisions, including the Supreme Court ruling in Prudential and the Court of Appeal decision in Hippodrome.

Max Schofield

The case of Mudan has likely closed the door on claims that unsound properties qualify for non-residential rates of SDLT, writes Max Schofield (Devereux Chambers).

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