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.
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.
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)
Lisa Stevenson (Parisi Tax) answers a query concerning employee ownership trusts, EBTs and succession planning
Heather Self (Pinsent Masons) asks if this the end for the ‘double Irish’ structure