Field Court Tax Chambers

As we get to grips with the pre-holiday rush, June’s edition of Peter Vaines’ monthly UK Tax Bulletin is, as always, THE essential read.  Filled with insightful commentary on the new tax developments you need to know, there is analysis of an Upper Tribunal decision on IR35, clarification on the rules about the exchange of shares, some much-needed limitations on pre-approved information notices, and a commentary on the consistency or lack thereof of the tribunals in the case of presumption of continuity. If you can only read one thing, this week read this!  The June Bulletin can be found on the FCTC website here.

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