TCGA-1992

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.

Mike Lane

Zoe Andrews

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.

Gordon W Buist

Gordon W Buist (EQ Accountants) examines the impact of the settlements legislation on school fee planning arrangements.

Court of Appeal confirms share exchange anti-avoidance rule did not apply.

Alistair Godwin

In light of the Upper Tribunal’s recent decision which took a restrictive view of the substantial shareholding exemption rules, a change to the legislation is now required, writes Alistair Godwin (EY).

Go to page of 2