UPPER-TRIBUNAL

UT sets aside FTT’s direction that preliminary proceedings in the taxpayer’s appeal be heard in private.

Laura Poots

Laura Poots (Pump Court Tax Chambers) shares some tips for minimising last minute procedural issues and also reports some positive developments in diversity at the Bar.

Catrin Harrison

Dominic Lawrance

Dominic Lawrance and Catrin Harrison (Charles Russell Speechlys) give a festive appraisal of the key case decisions in 2023 affecting private clients.

Anthony Inglese

Dame Sarah Falk talks to Anthony Inglese CB about her progression from life as a tax practitioner to becoming a senior member of the judiciary.

Paul Farey

Paul Farey (AECOM) considers the impact of the Upper Tribunal’s ruling in the Gunfleet Sands case.

Ben Elliott

The Supreme Court has effectively left it open to future courts to counteract artificial avoidance, writes Ben Elliott (Pump Court Tax Chambers).

Capital allowances disallowed for windfarm studies expenditure.

Kelly Stricklin-Coutinho

New guidance has been issued on the conduct of proceedings in the Upper Tribunal. Kelly Stricklin-Coutinho (39 Essex Chambers) examines what’s changed.

Sophie Rhind

Sophie Rhind (Macfarlanes) reports on the game changing amendment to rule 24 of the Upper Tribunal rules.

Victor Cramer

Victor Cramer (Stewarts) writes about the potential wider impact of the Cheshire Centre for Independent Living decision on payroll services in the care sector, and questions whether the decision is correct.

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