Summer is well and truly over, but Peter Vaines’ tax bulletin makes up for the lack of sunshine. As always, this edition provides useful commentary on some recent cases of importance, including the Supreme Court’s judgment in PGMOL (concerning the IR35 regime) and the Upper Tribunal’s decision in McCabe (which comes off the back of the recent discussions on domicile). The Bulletin usefully considers the question of the burden of proof, and what the lay of the land looks like following the cases of Dennison, Chee Whye Yip, Get Onbord Ltd and Qureshi. In addition, the ever thorny issue of Discovery Assessments is addressed with analysis of Lowe, and what amounts to commercial purpose in a consideration of Brindleyplace Holdings. Happy reading!
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