TCGA-1992

The reclassification of OIGs may appear to be a narrow technical adjustment solely related to the operation of the temporary repatriation facility, but it has wider practical implications, as Liz Fothergill (Mercer & Hole) explains.

BADR denied where voting rights were not established

Carolyn Steppler

Alice Martin

Alice Martin and Dr Carolyn Steppler (Charles Russell Speechlys) explain why excluding a settlor and spouse may not prevent CGT attribution after April 2025, and what reimbursement risks trustees must manage.

FTT dismisses taxpayer’s appeal against chargeable gains degrouping charge

Ben Lee

In a sector reliant on software for tax solutions, Ben Lee (Andersen) explores the dangers of placing too much faith in ‘tax calculators’.

Sadiq Hashmi

Ben Handley

A back to basics guide, by Ben Handley and Sadiq Hashmi (BDO).

Oliver Marre

Just as we contemplate the demise of the remittance basis, Oliver Marre (5 Stone Buildings) examines the first Upper Tribunal decision on a key provision on those rules.

Zoe Andrews

Mike Lane

Consultation responses to the VAT treatment of fund management services, Euromoney on the purpose test, recent developments on Pillar Two, and a report on the tax contribution of the UK banking sector are examined by Mike Lane and Zoe Andrews (Slaughter and May).

Upper Tribunal sends PPR appeals back to the FTT.