Field Court Tax Chambers

Another month has flown by, and Peter Vaines returns once again with just the right key insights for October. In this month’s edition, the tricky subject of Goodwill is discussed as the Court of Appeal delivers its opinion on what exactly “Goodwill” means in the context of taxation. Peter also gives us his thoughts about duality of purpose and recent developments in the Tribunal, an interesting analysis of recent case law and legislation regarding Principal Private Residence relief, and some insights into the impact of voting rights on Entrepreneur’s Relief. All this, along with the latest rates of inflation and interest are waiting for you here.

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