It has been an exciting month in the world of tax and litigation, and Peter Vaines’ monthly once again has it covered for you. This edition covers the Supreme Court case of Fisher, one of the most significant decisions on the Transfer of Assets Abroad legislation (specifically, sections 720 and 731 of the ITA 2007) and what amounts to avoidance under it. This month also saw the issuing of the Autumn Statement, which the Bulletin covers with relevant brevity. ITA 2007 features again in a consideration of the cases of Chisnall and Kay, which considered how shares should be valued for fiscal purposes and whether income tax relief ought to be granted in circumstances where shares had been gifted to a charity. The Bulletin also covers the recent case of Wilmore, and the position with respect of CGT and transfers on divorce, along with the case of Smith and Corbett inspired by the reduction in CGT as a result of Entrepreneurs’ Relief. Happy reading!