GAAR

SDLT anti-avoidance provisions trump connected companies market value rule exception

The obvious conclusion from the Upper Tribunal decision is that every standalone company should form a dormant subsidiary, writes Robert Langston (Saffery Champness), but there are anti-avoidance rules to consider.

Sukhbir Binning

Ian Robotham

Unsure how the ‘double reasonableness’ test works? Sukhbir Binning and Ian Robotham (Pinsent Masons) provide a refresher guide to this ground-breaking legislation.

Helen McGhee

Helen McGhee (Joseph Hage Aaronson) considers the new draft provisions for inclusion in Finance Bill 2021 that strengthen three existing regimes.

Steve Edge

Steve Edge (Slaughter and May) discusses the competing objectives of policymakers, advisers and taxpayers.

Sarah Albury

Andrew Goldstone

Andrew Goldstone and Sarah Albury (Mishcon de Reya) review recent tax developments affecting private clients.

Elinor Boote

Dominic Lawrance

Dominic Lawrance and Elinor Boote (Charles Russell Speechlys) discuss the uncertainty of the reporting requirements and the potentially serious regulatory burdens for tax professionals dealing with international matters.

Moustapha Hammoud

Andrew Goldstone

Andrew Goldstone and Moustapha Hammoud (Mishcon de Reya) provide a monthly update.

Heather Self

Heather Self (Blick Rothenberg) examines John McDonnell’s pledge to reduce avoidance.

Angela Savin

Harry Smith

Two recent decisions have demonstrated conflicting approaches to the interpretation of multi-step transactions, write Angela Savin and Harry Smith (KPMG).

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