Field Court Tax Chambers

In the latest edition of the UK Tax Bulletin, Peter Vaines offers his expert insight on the most interesting tax developments in August.  If you are frantically catching up after the summer, this is all you need to be well informed on most relevant tax-related news. This month Peter presents analysis of the Supreme Court’s decision on whether omitting to exercise a right is a transfer of value, speculates about the implications of a proposed new SDLT surcharge, goes over a recent nostalgic case of ‘capital or revenue’, and explains why not every van is actually a van (although we understand that Prince Harry may have scuppered the analysis). All this, as well as the latest rates of inflation and interest, can be found here.

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