INCOME-TAX

High Court permits rescission of sub-trust appointments saving IHT for EBTs caught by income tax avoidance rules.

Alan Barr

Isobel d’Inverno and Alan Barr (Brodies) review the Scottish Budget, including the new Scotland’s tax strategy publication which contains a wide range of substantive possibilities for change.

Sale of occupation income tax charge upheld.

Elena Rowlands Ian Zeider Tom Margesson

Elena Rowlands, Tom Margesson and Ian Zeider (Travers Smith) consider the impact on the private capital sector, focusing on the changes announced to the taxation of carried interest.

UT dismisses gilt strips scheme appeal.

Christopher Eames

A server physically located in the UK cannot give a person a permanent establishment in the UK. Christopher Eames (Mishcon de Reya) considers a real life scenario which tests the limits of that principle.

Matthew Greene

Guy Bud

HMRC’s assessment powers vary depending on the tax at issue but there are common themes, write Matthew Greene and Guy Bud (Stewarts).

Alan Barr

Isobel d'Inverno

Isobel d’Inverno and Alan Barr (Brodies) report on Scotland’s latest Budget, which introduces a new ‘advanced’ rate of income tax.

Bill Dodwell

Increased digital reporting, the implementation of Pillar Two, potential further reforms to pensions tax... Bill Dodwell, former Tax Director of the Office of Tax Simplification, looks at what’s in store for tax in the year ahead.

Court of Appeal confirms that treatment of final PIP awards are liable to income tax.

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