A new restriction on the use of carry forward capital losses by companies within the charge to UK corporation tax came into effect on 1 April this year. Based on the measures introduced...

Rebecca Sheldon has published an article on Arron Banks v HMRC [2020] UKUT 0101 (TCC) for Taxation, see https://www.taxation.co.uk/articles/ut-decision-on-iht-exemption-for-political-gifts. The case concerns whether a gift to the UK Independence Party...

Robert Venables Q.C. has been elected as an Honorary Fellow of the College of St Edmund Hall in the University of Oxford, joining an elite body...