As one year draws to a close and you were wondering what to read, Peter Vaines’ Tax Bulletin provides a useful repository of up-to-date information and analysis of the tax world in the last few weeks. This month’s edition includes a useful summary and analysis of the Decision in the Harber case which relied on AI generated cases and has created quite a stir insofar as the nexus of technology and the law goes. Picking up on the continued spate of IR35 cases, the Bulletin also considers the cases of Atholl House and OOCL UK Branch and what direction these take the law. Helpfully aligned with the IR35 cases, there is also an analysis of the Court of Appeal’s decision in E.ON which looks at payments from employment and the tax treatment of the same.
Although we are at a rather festive time of the year, the tax world is notorious for its penalties. The Bulletin helpfully considers the case of Walker and the rather welcome decision of the FTT (for the taxpayer). A Happy New Year to Mrs Walker and all our readers, clients and colleagues: very best wishes from chambers to you all.
Click here to read the Bulletin or it can be found on the website here.