TAX-PLANNING

Julian Feiner (Dentons) examines the First-tier Tribunal’s recent decision that three Jersey companies incorporated as part of a tax planning arrangement were resident in the UK.

Gary Barnett Martin Shah Hatice Ismail

Hatice Ismail, Martin Shah and Gary Barnett (Simmons & Simmons) review the EC’s proposal for a directive to impose mandatory reporting obligations on intermediaries and taxpayers involved in certain cross-border tax planning arrangements.

Andrew Goldstone

Stuart Crippin

Andrew Goldstone and Stuart Crippin (Mishcon de Reya) review the latest tax developments affecting private clients.

Lynne Rowland

Lynne Rowland (Kingston Smith) explains the proposed changes to DOTAS hallmarks for inheritance tax.

Patrick Cannon

Patrick Cannon (15 Old Square Chambers) provides guidance on the recent decision made by the Court of Appeal in Project Blue, and asks why the MoD did not make it a condition of sale that SDLT was paid.

Lucy Sauvage

Angela Clegg

Angela Clegg and Lucy Sauvage (BDO) look at the scope of the new legislation which introduces the requirement for large groups, companies and partnerships to publish their tax strategy annually.

Iain Macleod

HMRC’s efforts to secure penalties in tax planning cases, despite taxpayers having been professionally advised, constituted a flawed approach, argues Iain Macleod (EDF Tax Defence)

Actions have consequences: for HMRC as much as for taxpayers, writes BKL Tax

The paradox at HMRC, by James Brockhurst TEP (Lee Bolton Monier-Williams)