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Taxing Matters

CAPITAL GAINS TAX: WHO IS A SETTLOR

21 February 2008 / Peter Vaines
Taxing Matters

PENSION SCHEMES—IN SPECIE CONTRIBUTIONS

21 February 2008
No place like (a second) home Premium Content

Second home owners are not well served by capital gains tax legislation, says Michael Waterworth

14 February 2008 / Michael Waterworth
A matter of trust Premium Content

Paul Solon and Victoria Thompson consider how proposed changes to capital gains tax will affect non resident trusts

14 February 2008 / Victoria Thompson / Paul Solon
No case for panic Premium Content

Phizackerley’s impact on will trust planning has been exaggerated, says John Hendry

14 February 2008 / John Hendry
VALUE ADDED TAX-INPUT TAX-TIME LIMIT ON RECOVERY

Fleming (trading as Bodycraft) v Revenue and Customs Commissioners; Condé Nast Publications Ltd v Revenue and Customs Commissioners [2008] UKHL 2, [2008] All ER (D) 151 (Jan)

31 January 2008 / All England Law Reporters
LSC dithers over VAT muddle on fixed fees

News

10 January 2008
Teacake tales

Taxation

03 January 2008
Taxing matters Premium Content

DOMICILE >>
RESIDENCE >>
CAPITAL GAINS TAX >>

22 November 2007 / Peter Vaines
Darling sets out tax deals and budget cuts

News

11 October 2007
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MOVERS & SHAKERS

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Hugh James—Phil Edwards

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Serious injury teambolstered by high-profile partner hire

Freeths—Melanie Stancliffe

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Firm strengthens employment team with partner hire

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DAC Beachcroft—Tim Barr

Lawyers’ liability practice strengthened with partner appointment in London

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Changing faces
David Lammy, Ellie Reeves and Baroness Levitt have taken up office at the Ministry of Justice, following the cabinet reshuffle
NLJ this week: Presumption of capacity reaffirmed
The Court of Protection has ruled in Macpherson v Sunderland City Council that capacity must be presumed unless clearly rebutted. In this week's NLJ, Sam Karim KC and Sophie Hurst of Kings Chambers dissect the judgment and set out practical guidance for advisers faced with issues relating to retrospective capacity and/or assessments without an examination
NLJ this week: Justice delayed, justice denied
Delays and dysfunction continue to mount in the county court, as revealed in a scathing Justice Committee report and under discussion this week by NLJ columnist Professor Dominic Regan of City Law School. Bulk claims—especially from private parking firms—are overwhelming the system, with 8,000 cases filed weekly
NLJ this week: Days numbered for upwards-only rent reviews
Writing in NLJ this week, Thomas Rothwell and Kavish Shah of Falcon Chambers unpack the surprise inclusion of a ban on upwards-only rent reviews in the English Devolution and Community Empowerment Bill
NLJ this week: Big tech for small firms
Robert Taylor of 360 Law Services warns in this week's NLJ that adoption of artificial intelligence (AI) risks entrenching disadvantage for SME law firms, unless tools are tailored to their needs
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