Tax

Taxing times as Law Lords consider Jones v Garnett

In brief

An impending House of Lords’ case should provide guidance about the way husband and wife businesses may be taxed, says Richard Anderson

Is gender bias inherent in the presumption of advancement? asks Sarah Greer

Stewart Jordan advises on how to administer nil rate band discretionary trusts

How is the ECJ tackling discrimination in domestic tax systems? Tim Crosley and Michael Walsh report

Theatrics used to unveil the budget do not hide the impact of taxation and timing, says Peter Vaines

Offshore accounts, Inheritance tax - Furbs, Foreign dividends

HM Revenue & Customs (HMRC) has won a court victory against VAT ‘carousel’ fraud.

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