Simon McKie on the Supreme Court's decision about what remains an important remedy
James Bullock looks at the activist group's failed attempt to challenge HMRC
Trustees’ exercise of power of advancement: whether invalid
SI 2013/676
SI 2013/662
The Trusts (Capital and Income) Bill was given Royal Assent on 31 January. The Act implements, with minor modifications, recommendations of the Law Commission.
Wendy Walton and Gemma Davies examine recent developments, including the first tribunal ruling on what constitutes reasonable care where a taxpayer has engaged an agent to act on his behalf.
Paul Bramall and Priya Dutta provide your refresher guide
Government aims to maintain special tax treatment beyond planned reform of Disability Living Allowance
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