Field Court Tax Chambers

Field Court Tax Chamber is proud to announce that the fourth edition of the FCTC Digest is now available.  This edition covers:

  • Sale of shares in a property trading/development company – when the capital gain can be taxed as income under ITA 2007 s517B et seq (45%) – the giving of the “golden covenant” – Patrick Soares
    • IR35 – All change on 6th April 2021 – Patrick Way QC
    • When is retrospective legislation lawful? – Philip Baker QC
    • The General Anti-Abuse Rule: Have we gone too far? – Peter Vaines
    • The Art of securing Business Property Relief: “applying a not altogether precise standard features of varying importance” – Katherine Bullock
    • Stamp Duty Land Tax – Living with Section 75A – Dilpreet K Dhanoa.

All you need to do is click here to read it on our website or subscribe to receive all future editions straight to your inbox.

We would also like to remind you that all members of chambers will be speaking at the first FCTC virtual conference on Offshore Tax 2021 on 27th April 2021. You can register for your place and find full details at

For further information, please contact our Practice Managers