PRELIMINARY-MATTERS

A recent tribunal decision serves as a reminder that the courts and tribunals are often wary of handling issues as preliminary matters.

EDITOR'S PICK

Spare us the cUTTer

Nick Thornton

1 /7

PGMOL: where the FTT decision may be vulnerable on appeal

Rebecca Seeley Harris

2 /7

Muller: notional companies and real-world transactions

Ashley Greenbank

3 /7

Burlington: towards an international fiscal meaning of ‘main purpose’

Kyle Rainsford

4 /7

Is a loan earnings? Revisiting Rangers

Dominic Stuttaford , Katharine Wadia

5 /7

Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’

Nick Thornton

6 /7

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

Hartley Foster

7 /7

Spare us the cUTTer

Nick Thornton

PGMOL: where the FTT decision may be vulnerable on appeal

Rebecca Seeley Harris

Muller: notional companies and real-world transactions

Ashley Greenbank

Burlington: towards an international fiscal meaning of ‘main purpose’

Kyle Rainsford

Is a loan earnings? Revisiting Rangers

Dominic Stuttaford , Katharine Wadia

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

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PRELIMINARY-MATTERS

EDITOR'S PICK