| May 2010 |
Gaines-Cooper – a troublesome case for United Kingdom residents who emigrate
New Square Chambers - Legal Update - May 2010
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Robin Mathew Q.C.
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Offshore work & other areas
,
Tax
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|
| September 2008 |
The new regime for the enforcement of foreign taxes in the United Kingdom
Trusts & Trustees Journal
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Robin Mathew Q.C.
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Trusts and Estates
,
Tax
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|
| 8 February 2008 |
How to justify shifting income after April
Financial Times
To read a copy of James' article, please visit the FT website by clicking here. |
James Brightwell
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Tax
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| 8 December 2007 |
Money Laundering Regulations 2007 Registration
Taxation Web
Leigh Sagar, outlines the scope of the new Money Laundering Regulations in terms of the requirement to register for regulation.
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Leigh Sagar
|
Tax
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| 1 December 2007 |
Permanent establishments and trustee residence
Taxation Web
Leigh Sagar, examines the application of permanent establishment rules to the trustee residence of offshore corporate trust service providers ('TSPs'), following changes introduced in the Finance Act 2006. To view his article, please click here.
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Leigh Sagar
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Tax
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|
| 21 May 2007 |
IR 20: 'Guidance' or Concession?
The Tax Journal
Discussion of whether the emigrant taxpayer has any remedy if HMRC unreasonably refuses to apply the rules set out in their booklet IR 20.
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Robin Mathew Q.C.
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Tax
|
|
| November 2006 |
Old values in a new world: domicile of choice vs domicile of origin
New Square Chambers - Legal Update - Issue 4 - Winter 2006
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Robin Mathew Q.C.
|
Tax
|
|
| 14 November 2005 |
Culpable Conduct
Tax Journal
Considers who should open tax appeal tribunal proceedings if the Crown alleges dishonesty by the taxpayer/appellant.
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Robin Mathew Q.C.
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Tax
|
|
| 13 June 2005 |
SDLT: Are transactions "linked"?
Tax Journal
Whether for Stamp Duty Land Tax ("SDLT") purposes two or more transactions are to be linked and treated as one.
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Robin Mathew Q.C.
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Tax
|
|
| 27 May 2004 |
Whose right is is anyway?
Taxation
Whether a bankrupt's right of appeal against an income tax assessment is "property" belonging to his trustee in bankruptcy - who has standing to pursue an appeal against assessment - case note on Edward Agop Ahajot, The Count Artsrunik v Waller (SpC 395).
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Robin Mathew Q.C.
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Tax
|
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| 11 December 2003 |
Who Lurks in the Shadows?
Taxation
Legal tests for determining, in company and tax law, who are shadow directors.
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Robin Mathew Q.C.
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Tax
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| 30 January 2003 |
Statutory Fiction
Taxation
Discusses the tax consequences of the decision in CVC/Opportunity Partners Ltd v. Demarco Almeida, [2002] B.C.L.C. 108 (P.C.) as to whether quasi-partnership shares must be valued on a going concern basis with no discount on the value of minority holdings.
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Robin Mathew Q.C.
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Tax
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| 18 October 2001 |
Does 'Available' Equal 'Provided'?
Taxation
Discussion of the question of whether, if living accommodation is "available" to an employee, it is thereby "provided" to that employee - benefits in kind - Taxes Act 1988, s. 145, Schedule E.
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Robin Mathew Q.C.
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Tax
|
|
| 2001 |
Lowly Power of Revocation: An Examination
Tax Notes International
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Leigh Sagar
|
Tax
|
|
| April 1999 |
Tax Appeals and the Civil Procedure Rules
Tax Journal
Effect on tax appeals of the introduction of the Civil Procedure Rules.
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Robin Mathew Q.C.
|
Tax
|
|
| November 1998 |
British Telecom Pension Scheme Trustees and ors v Clarke (HMIT) a case note
Tax Journal
Implications of the decision in British Telecom Pension Scheme Trustees and ors v. Clarke (HMIT) [1998] Simon's Tax Cases 1075 - activities and transactions which constitute a "trade" for tax purposes.
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Robin Mathew Q.C.
|
Tax
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|
| |
IHT and interests in possession
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Rodney Stewart Smith
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Trusts and Estates
,
Tax
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