Field Court Tax Chambers

This month’s edition of the Tax Bulletin by Peter Vaines explores the first of, no doubt, many cases concerning the ‘exceptional days’ relief to the Statutory Residence Test to be decided in the First Tier Tribunal. Mr Vaines examines the implications of the judgement for the taxpayer and the potential for the judgement to stand going forwards. Information notices may finally be receiving some long-overdue judicial constraints and this edition also provides analysis of an interesting case regarding their use. Finally, in an eventful month, the long series of cases on Employee Benefit Trusts continues with another big win for HMRC. All this as well as the latest rates of interest and inflation can be found in this month’s issue of the Tax Bulletin, which can be found here and on the FCTC website here.

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