Peter Vaines is intrugued by a Revenue U-turn and the meaning of residency
Alistair Darling and the Pre Budget Report proved to be a disappointing combination, says Peter Vaines
Peter Vaines turns the spotlight on trading losses, unlawful dividends… and deep gains
TAX CLEARANCES
IHT: BUSINESS PROPERTY RELIEF
PAYMENTS OUT OF SIPPS
The Finance Bill, Capital Allowances, Capital Gains Tax
The Budget will have made the chancellor few new friends at home or abroad, says Peter Vaines
DOMICILE REVIEW
CAPITAL GAINS TAX—THE NEW RULES
MOVERS & SHAKERS
NLJ Career Profile: Daniel Burbeary, Michelman Robinson
Daniel Burbeary, office managing partner of Michelman Robinson, discusses launching in London, the power of the law, and what the kitchen can teach us about litigating
Sidley—Jeremy Trinder
Global finance group strengthened by returning partner in London
Joelson—Jennifer Mansoor
West End firm strengthens employment and immigration team with partner hire
The Court of Appeal has slammed the brakes on claimants trying to swap defendants after limitation has expired. In Adcamp LLP v Office Properties and BDB Pitmans v Lee [2026] EWCA Civ 50, it overturned High Court rulings that had allowed substitutions under s 35(6)(b) of the Limitation Act 1980, reports Sarah Crowther of DAC Beachcroft in this week's NLJ
