TAX-AVOIDANCE

RBC reopens some old Ramsay uncertainties. Victoria Hine and Kyle Rainsford (Addleshaw Goddard) attempt to chart a course through.

Payments to employees under tax avoidance scheme were taxable earnings despite purported repayment obligation

TOAA applied on rent-free property settled in an offshore trust

Upper Tribunal finds home loan scheme effective.

UT denies SDLT group relief because of tax avoidance main purpose.

Zoe Andrews

Mike Lane

Mike Lane and Zoe Andrews (Slaughter and May) examine the impact of the Autumn Budget and some recent tribunal decisions on the financial sector.

Graham Webber

Graham Webber (WTT Consulting) explains why a more radical approach is needed to tackling unacceptable avoidance.

Edward Hardy

Helen Coward

Helen Coward and Edward Hardy (Simmons & Simmons) examine a recent FTT decision on SDLT, property investment partnerships and the anti-avoidance rule in s 75A.

Philip Simpson KC

It cannot be ruled out that Labour’s current policy will not change, writes Philip Simpson KC (Old Square Tax Chambers).

State aid: In the joined cases of Luxembourg v Commission (Case C- 451/21) and P Engie Global LNG Holdings and others v Commission (Case C- 454/21) (5 December 2023), finding that Luxembourg has granted unlawful state aid to Engie (formerly GDF...

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