Field Court Tax Chambers

Peter Vaines’ monthly tax bulletin is a veritable feast of tax delights for October 2022.  It covers details on the latest rates of inflation and interest, updates on nudge letters and SRT, an analysis of the Kevin McCabe v HMRC case concerning the Statutory Residence Test, information notices and where the burden of proof lies, skeleton arguments in light of the recent case of Bouncy Lagoon v HMRC and the GAAR Panel’s decision on the SDLT Saving Scheme.  For those interested in reading more, a link can be found here and on the FCTC website here.

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