FTT

Eloise Walker

It looks like any tax motivation is becoming fair game, writes Eloise Walker (Pinsent Masons).

R&D claim succeeds before FTT.

UT upholds FTT decision that taxpayer remained UK-resident.

Third party anonymity application refused.

FTT critical of taxpayer’s approach in misselling compensation case.

UT overturns FTT finding of deliberate behaviour as error of law.

HICBC assessment was ‘protected’.

FTT varies information notice.

Clare Wilson

Edward Reed

A new Finance Act and several recent tribunal decisions are reviewed by Clare Wilson and Edward Reed (Macfarlanes).

Adam Craggs

Liam McKay

Adam Craggs and Liam McKay (RPC) provide a refresher guide.

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EDITOR'S PICK

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

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

Rupert Shiers , Laura Hodgson

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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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EDITOR'S PICK