Field Court Tax Chambers

Spring is finally here, and with it the March edition of Peter Vaines’ monthly Tax Bulletin! This month there are some exciting developments in the world of tax, with some brand new taxes being teased by the government and a professional negligence suit being resolved in the High Court. Peter also explores a curious swapping of roles between taxpayer and HMRC in cases involving the CGT and SDLT charges on dwellings, as typified in Hyman v HMRC in the Court of Appeal. And in the lofty heights of the Supreme Court, there is finally some good news about employee benefit trusts from HMRC v NLC Investments Ltd. Finally, we benefit from Peter’s analysis of third party access to disclosure, and the interesting way in which it is granted by the courts. All of this, along with the latest rates of interest and inflation, can be found in this month’s unmissable edition of the Tax Bulletin here or on the FCTC website here.

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