36 Queen Street, London, EC4R 1BN
+44 (0)20 7242 2642
GITC Review

GITC Review

If you did not receive a copy of any of the previous issues of our GITC Review and would like to receive them or be added to the mailing list, please send a fax to (+44)(0)20 7831 9017 or an e-mail to the Senior Clerk, requesting a complimentary copy.

The GITC Review can be viewed or printed from the links below in Adobe Acrobat form. Download Adobe Acrobat Reader if you don’t already have a copy. For an index to members’ contributions to these past issues, click here.

Volume XIII Number 1
December 2014

The Magic Behind MTIC (Statistical Reasoning in Tax Cases)
by Michael Firth

Not All Benefits Are Taxable
by Michael Flesch QC

The Senior Accounting Officer
By David Goldberg QC

SPV’s and Control
by David Goy QC

The Opaque Partnership: A Note
By Milton Grundy

Schrödinger’s Cat
by Conrad McDonnell

Foreign Collateral Damage
by Nikhil Mehta

Four Practical Points to Help Defend Your Client
by Laurent Sykes

The View From The Bench
by John Walters QC


Volume XII Number 2
January 2014

Tax Superpositions
by Michael Firth

Reflections on the GAAR
by David Goldberg QC

‘Not Transparent’: The Court of Appeal’s Decision on the Delaware LLC in HMRC v. Anson
by Marika Lemos

There’s no Such Thing as a Sanofi Clause – Or Perhaps There Is
by Nikhil Mehta

Giving Away Part Of The Family Home To Avoid IHT Whilst Continuing To Live There
by Patrick Soares

Why Care is Needed in Applying The Hok Case
by Laurent Sykes


Volume XII Number 1

June 2013

The Taxation of Jointly Owned Property
by Michael Firth

How Clear, Transparent, Accessible & Foreseeable Is Tax Law & Practice
by David Goldberg QC

The Bond and the Short of It
by Nikhil Mehta

Dataholder Notices Under Sch. 23 Finance Act 2011
by Aparna Nathan

Capital vs. Revenue: Some Points to Bear in Mind in Disputes with HMRC
by Laurent Sykes

The Rule of Law, Tax Avoidance and the GAAR
by Patrick Way QC


Volume XI Number 2

December 2012

Divorce Proceedings and the Release of Conifdential Documents to HMRC
by Barrie Akin

Manorial Rights and Agricultural Property Relief
by Felicity Cullen QC

A Trap for Remittance-Basis Taxpayers: The Situs of Choses in Action
by Michael Firth

The Current Focus on Tax Avoidance
by David Goldberg QC

Onshore: The New Offshore
by Milton Grundy

Breaking the Deadlock – Resolving SME and Individual Tax Disputes by ADR
by Andrew Gotch

Vodafone, Hydra and Hercules’ Second Labour Revisted
by Nikhil Mehta

The Tax Attractions of a Deeply Discounted Security
by Patrick Soares


Volume XI Number 1

April 2012

Case Note – Mark Higgins Rallying v. HMRC – Partnership Residence
by Imran Afzal

Case Note – Pitt v. Holt; Futter v. Futter – the Rule in Hastings-Bass and Mistake
by Imran Afzal

Vodafone’s Supreme Court Victory in India
by Nikhil Mehta and Gareth Miles

The Statutory Residence Test Consultative Document
by Aparna Nathan

Loans to Participators: A Practical Point
by Laurent Sykes

The Disguised Remuneration Rules and Part 7A ITEPA 2003
by Patrick Way


Volume X Number 2 – Digital book version

October 2011

Some Reflections on Tower MCashback
by David Goldberg QC

The Shahs
by Milton Grundy

A Guide to Some of the Principal Parts of the Offshore Funds Rules – Part III
by Michael Jones

Golding and Julie Middleton (executors of Dennis Golding) v. HMRC: Working Farms and the “Character Appropriate” Test
by Marika Lemos

The Battle of Hastings-Bass – The Trustee and the Tax Adviser: Whose Liability is it Anyway?
by Nikhil Mehta

Cake and Eat It – Unconditional Sale Contract With Power to Rescind – Capital Gains Tax
by Patrick Soares


Volume X Number 1 – Digital book version

March 2011

Recent Tax Cases
by David Goldberg QC

Nigel
by Milton Grundy

A Guide to Some of the Prinicipal Parts of the Offshore Funds Rules – Part II
by Michael Jones

Debt Releases Taxing Times for a Corporate Debtor
by Nikhil Mehta

Finance (No.3) Bill 2011 – Employment Income Paid Through Third Parties
by Patrick Soares


Volume IX Number 3 – Digital book version

October 2010

Domicile: Basic Principles, Common Misconceptions and Preparing for the Future
by Imran Afzal

The Uses of Trusts
by Milton Grundy

A Guide to Some of the Principal Parts of the Offshore Funds Rules – Part 1
by Michael Jones

Mediation in Revenue Cases
by Sir Gavin Lightman and Felicity Cullen QC

Individual Residence and HMRC6
by Aparna Nathan

Domestic Anti-avoidance Provisions: Treaty and EU Overrides
by Laurent Sykes


Volume IX Number 2 – Digital book version

June 2010

Flip Flop Schemes and Burton
by Imran Afzal

Section 42 Finance Act 1998 – An Opportunity Missed?
by Barrie Akin

Dividends: A Flow-chart of the New Regime
by Felicity Cullen QC

Mr. Lee
by Milton Grundy

Growing (Capital) Pains in Indian Taxation and Other Fiscal Ailments for Foreign Investors
by Nikhil Mehta

Treaties Which Override the IHT Deemed Domicile Rules
by Patrick Soares

Residence and Zero Rate of Tax Jurisdictions
by Laurent Sykes

Image Rights after Finance Act 2010
by Patrick Way


Volume IX Number 1

December 2009

Purpose or Intendment: Spot the Difference
by Michael Flesch QC

On the Nature, of Reality
by David Goldberg QC

Thoughts on Drummond and the Judicial Approach to Tax Avoidance
by Imran Afzal

Stamp Duty: an Epilogue – the decision in Parinv in aid of the taxpayer
by Marika Lemos

Some Observations on the Residence of Corporate Trustees
by Aparna Nathan

What Reverse Premiums are Tax Free?
by Patrick Soares

Property Tax Planning: the Future is Capital and Loans
by Patrick Soares


Volume VIII Number 3 

June 2009

Smallwood: the high Court Decision
by Philip Baker QC

Sub-Funds – deem, deem, deem?
by Felicity Cullen QC

Thoughts on Corporate Residence
by David Goldberg QC

Tax Planning in Pre-packaged Administrations
by Michael Jones

Avoiding Land Trading Transactions
by Patrick Soares

The Enterprise Investment Scheme after Blackburn
by Patrick Way


Volume VIII – Number 2

April 2009

The Principessa
by Milton Grundy

Nelson Dance and Business Property Relief
by Marika Lemos

Contemplating Grace: The impact of RCC v. Grace on the Test for Determining Individual Residence
by Aparna Nathan

Avoiding the Order of Remittance Rules by Having a “Golden” Bank Account
by Patrick Soares

Making Sense of s.809L
by Laurent Sykes

The 2009 Reforms of the Tax Appeals Tribunals
by John Walters QC


Volume VIII – Number 1 

November 2008

Private Foundations – An aspect of the Remittance Basis
by Felicity Cullen QC

Tax Avoidance in Practice
by David Goldberg QC

Miscellaneous Points on VAT and Property
by David Goy QC

CFC Code Removed from Statute Book by Judge
by Laurent Sykes

EBTs and FBTs after Sempra
by Patrick Way

Letter to the Editor From Tony Foreman


Volume VII Number 2

June 2008

Offshore Business Centres: A World Survey
by Felicity Cullen QC

Mars and Secan: There Illusion and Here Truth; the Computation of Profit
by David Goldberg QC

Case Note: Smallwood v. Revenue & Customs Commissioners
by Milton Grundy

Every Second Counts: Limits on HMRC’s Power to Recover NICs
by Michael Jones

Using Family Trading Trusts for Land Deals – Stopping Tax at the Basic Rate
by Patrick Soares

The Changes to the Remittance Basis and New Structures
by Patrick Soares


Volume VII – Number 1

December 2007

Depreciation and Trading Stock – Confusion Unconfounded
by Barrie Akin

“Benefit”: A Note
by Milton Grundy

The United Kingdom as an Offshore Centre
by Aparna Nathan


Volume VI – Number 2

June 2007

Beneficiaries of Trusts and Foundations
By Philip Baker QC

The Ordinary and Extraordinary Power of the European Court of Justice
By David Goldberg QC

The Smith Story
By Milton Grundy


Volume VI – Number 1

February 2007

Compulsory Purchase and Rollover Relief
By Barrie Akin

Beneficial Ownership – after Indofood
By Philip Baker QC

The Music Between the Notes: A review of “More Essays in International Tax Planning” by Milton Grundy
By Conrad McDonnell

Cyganik v. Agulian: Determining Domicile of Choice
By Aparna Nathan

Litigate or Die
By Patrick Way


Volume V – Number 2

May 2006

Tax Aspects of Rectification
By Barrie Akin

Payments for Share Capital and s.419 ICTA 1988
By Felicity Cullen

Double Tax Treaties and ss.739 and 740 ICTA 1988
By David Goy QC

College of Estate Management v. Customs & Excise Commissioners [2005] STC 1597: Case Note and Commentary
By Nicola Shaw

If Ramsay Were in Statutory Form
By Patrick Soares


Volume V – Number 1

November 2005

Company Residence after Wood v. Holden
By Aparna Nathan

Section 80 TCGA 1992: in Breach of Community Law?
By Claire Simpson

Points of View
By Patrick Soares

Individual Residence and s.334
By John Walters QC

Dextra – Its Not Over Till the Fat Lady Sings and Other Cliches
By Patrick Way


Volume IV – Number 2

May 2005

The Problem is Perception
By David Goldberg QC

Treaty-Shopping through Life Assurance
By Milton Grundy


Volume IV – Number 1

November 2004

Book Review: “The Saving of Income Tax, Surtax and Death Duties” by Jasper More
By Philip Baker QC

Words From The Heart: Tax Avoidance of the Third Kind; the Lessons of Schrodinger’s Cat
By David Goldberg QC

Disclosure
By Patrick Way


Volume III – Number 2

April 2004

The World-Wide Response to the Harmful Tax Competition Campaigns
By Philip Baker QC

No Loss All Gain for Non-resident Companies
By Felicity Cullen

Property Dealers: Why not set up your own FURBS?
By Patrick Soares

VAT and alterations to listed buildings – the Zielinski Baker appeal
By John Walters QC

The Ramsay principle: where are we now?
By Patrick Way


Volume III – Number 1

November 2003

Stamp Duty Land Tax by Michael Thomas – A Review
by David Goldberg QC

Home Thoughts from Abroad
By Milton Grundy

Just Supposing ….
By Hugh McKay

MARD – Issues arising from the Mutual Assistance in the Recovery of Debts Directive
By Aparna Nathan


Volume II – Number 2

April 2003

Tax and Damages (1)
By Conrad McDonnell

Tax and Damages (2)
By Harvey McGregor QC

Tax and the Proceeds of Crime
By Nicola Shaw

The Influence of the European Court – Recent and Forthcoming Tax Cases
By Claire Simpson

Tax and Damages (3)
By John Walters QC

Employee Benefit Trusts
By Patrick Way


Volume II – Number 1

November 2002

The Application of the Convention to Partnerships, Trusts and other, Non-Corporate Entities
By Philip Baker QC

The Legal Adviser’s Responsibility
By David Goldberg QC

Disposals by Companies With Substantial Shareholdings
By David Goy QC

The Limited Partnership: A UK vehicle for non-residents with non-UK income
By Milton Grundy

IHT Planning – the Gift With Reversion Approach
By Patrick Soares

Modernising Stamp Duty on Land and Buildings in the United Kingdom
By Patrick Way


Volume I – Number 2

May 2002

Section 739 and Foreign Domiciliaries: Some Reflections
By Michael Flesch

The Offshore Trust in Barbados
By Milton Grundy


Volume I – Number 1

November 2001

Anti-Avoidance
By David Goldberg

Information: Compliance v Confidentiality
By John Walters