Andy Treavett considers the decision in Blumenthal which demonstrates how commercial concepts can be more susceptible to the Ramsay doctrine than technical legal concepts.
Robert Langston provides a practical guide to the issues arising from corporate ownership of UK residential property.
Lucy Haden on redemption of qualifying corporate bonds and the transitional entrepreneurs' relief rules
Annette Morley on how non-doms can use investment relief
Nadine Elliott discusses the extension of the philanthropic relief.
HMRC is seeking views on proposed changes to two longstanding anti-avoidance rules that the European Commission considers to be incompatible with EU law.
Paul Howard and Priya Dutta provide your refresher guide.
People engaging in tax avoidance schemes that might be considered abusive will be challenged by the tax authorities, will receive little sympathy in court and may be vulnerable to widespread adverse publicity, the Society of Trust and Estate Practitioners warned as it unveiled a five-point ‘progr
An employer wants to give shares to employees and allow them to defer payment. Karen Cooper looks at the tax issues.