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The investment returns for those who have invested in UK woodland have been handsome for some time now.

The Supreme Court judgment against film scheme Eclipse 35 has provided a high-profile illustration of HMRC’s determination to combat film schemes.

Landlords could be forgiven for perhaps feeling a little persecuted by the government of late.

A lease may be granted for a fixed term (of any duration) then continue until brought to an end by notice to quit.

Background 

The Court of Appeal decision in Project Blue Limited v HMRC [2016] is an important tax case for SDLT.

For many years, the necessary conditions for a discovery assessment were well known and understood.

Two new government-incentivised savings schemes were promised in this year’s Budget – lifetime individual savings accounts (lifetime ISAs) and one dubbed ‘Help to Save’.

A growing volume of anti-avoidance legislation is in place, with the aim of stopping taxpayers from manipulating transactions to avoid taxation.

The landscape of taxation of dividends in the hands of individuals changed fundamentally on 6 April 2016.

In the May 2015 issue of Tax Adviser, I wrote about the Upper Tribunal’s decision in R (oao Higgs) v HMRC [2015] UKFTT 92 (TCC).