GAAR

A practical guide by Lexis®+ UK Tax examining when a non-statutory clearance is the right route, how to frame the application and how far HMRC’s response can be relied upon.

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

Robert Langston

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.