Market leading insight for tax experts
View online issue


Oliver Marre (5 Stone Buildings) considers the Court of Appeal decision and its implications going forward.
Gordon W Buist (EQ Accountants) examines the impact of the settlements legislation on school fee planning arrangements.
Thomas Wallace (WTT Consulting) explains what advisers need to do to take advantage of the variety of tax treatments that are on offer.
Oliver Marre (5 Stone Buildings) examines a recent Upper Tribunal decision that demonstrates a modern approach to both the dividend taxing provisions and the settlement provisions found in ITTOIA 2005. 
Darren Oswick and Matthew Norris (Simmons & Simmons) review a recent decision which suggests that insufficient attention has been paid to the ‘profit’ element of the earnings definition.
A recent tribunal decision provides lessons on the settlement provisions, Ramsay and piercing the corporate veil, writes barrister Oliver Marre (5 Stone Buildings).
On 2 September 2020, HMRC published Revenue & Customs Brief 12/2020 setting out a change in the VAT treatment of payments made in respect of contract terminations and contractual disputes. HMRC’s new general rule is that most such payments will be...
Helen Buchanan and John Tolman (Freshfields Bruckhaus Deringer) examine what is effectively the pilot episode for an upcoming courtroom drama.
As issues relating to the VAT treatment of damages and termination sums proliferate in the uncertainty caused by COVID-19, Eloise Walker and Dan Place (Pinsent Masons) bring us ‘back to basics’.
Sophie Dworetzsky and Catrin Harrison (Charles Russell Speechlys) consider what is meant by ‘settlor’ in the context of the protected settlement and tainting rules.