Field Court Tax Chambers

This month’s UK Tax Bulletin has arrived, bringing with it the latest insights and essential analysis from Field Court Tax Chambers’ Peter Vaines. This issue promises to be especially momentous, as the Tooth case is finally put to rest in the Supreme Court, and Peter gives us his insights on this historic judgement. With the question of ‘staleness’ as well as ‘deliberate conduct’ resolved at long last at the highest level of the judiciary, we hear Peter’s thoughts on the implications going forwards for the taxpayer and HMRC. This edition also examines further questions on the validity of schedule 36 information notices, and more ongoing controversy surrounding Business Asset Disposal Relief. All of this, as well as the latest rates of interest and inflation, can be found, as always, on the FCTC website or by clicking here.

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