Features

TRANSFER OF ASSETS ABROAD
30 November 2021

Helen McGhee and Tom O’Reilly consider the Court of Appeal’s judgment in the Fisher case and how it is likely to impact the rules on transfer of assets abroad

BUSINESS ACQUISITION AND DISPOSAL
30 November 2021

Karen Eckstein considers the risks and opportunities you may not have thought of when buying or selling a professional services firm

TAX APPEALS

Crystal Randles-Mills and Claire Millard consider KSM Henryk Zeman and how it relates to arguing legitimate expectation in the First-tier Tribunal

TAX CHARITIES
29 November 2021

Glyn Fullelove shares his views on the crucial role of the tax charities and what we can all do to support them

FIRST-TIER TRIBUNALS
29 November 2021

Hui Ling McCarthy QC considers the different types of decision that can be made by a First-tier Tribunal, and whether advisers can benefit from unpublished decisions

US-UK TAX TREATIES
29 November 2021

Jonathan Schwarz considers the significance and idiosyncrasies of the US-UK tax treaties

CRYPTOCURRENCY
29 November 2021

Gary Ashford considers the various taxati on issues that may arise in the fast evolving world of cryptocurrency

LIMITED LIABILITY PARTNERSHIPS
29 November 2021

Keith Gordon considers the Upper Tribunal’s decision in a case looking at the employment status of a member of an LLP

COMPANY CARS
29 November 2021

John Messore and Peter Moroz consider the potential pitfalls of leasing company cars to employees, as demonstrated by the case of Smallman & Sons

IR35 LEGISLATION
29 November 2021

Nick Bustin and Dinesh Pancholi review the impact of extending IR35 to the private sector