GITC Review
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Volume XVII
February 2021
Lockdown Thoughts
by David Goldberg QC
Offshore London
by Milton Grundy and Sam Brodsky
Some Pitfalls in the Tax Treatment of Compensation Payments
by Laura K Inglis
Redomiciliation and the Semifreddo Rabbit
by Nikhil V. Mehta
A Few Points of Interest
by Laurent Sykes QC
Domicile and Tax: A Pocket Reminder
by Harry Winter
Volume XVI Number 2
January 2020
Plane Sailing
by Samuel Brodsky
In the Footsteps of Lord MacNaugton
by Milton Grundy
IR35 + BEPS + DAC6 = ?
by David Goldberg QC
Getting Lost in the World of Deemed Reality
by Laurent Sykes QC
Judicial Unallowable Purposes
by Nikhil V. Mehta
The Turbulent State of the Disguised Employment Regime
by Laura K Inglis
Changing Perspectives: The Public Relations Battle for Tax Advisers
by Samuel Brodsky
Crypto-Assets: The Taxation of Security Tokens
by Harry Winter
Volume XV Number 1
April 2019
Delay and Alternative Remedies in Judicial Review Claims Against HMRC
by Michael Firth
Disputes with HMRC: Why They Arise and How to Resolve Them
by David Goldberg QC
Tax Considerations in Matrimonial Finance Cases
by Laura K Inglis
A Tale of Two Domiciles
by Nikhil Mehta
Volume XIV Number 2
March 2018
Consistently Inconsistent – Appeals Against Findings of Fact to the Upper Tribunal
by Michael Firth
‘No Benefit. No Tax’ – True or False?
by Michael Flesch QC
The Criminalisation of Tax Law
by David Goldberg QC
Tax Planning in the Present Climate
By Milton Grundy
The Reasonable Senior Accounting Officer
by Nikhil V. Mehta
Tax Law and the Supreme Court
By Nicola Shaw QC
Volume XIV Number 1
November 2016
Why the first-tier tax tribunal definitely has judicial review jurisdiction
by Michael Firth
Where ignorant armies clash by night: how reducing the size of the state has increased its power
by David Goldberg QC
Does interest arise in the UK
by David Goy QC
The offshore trust: a very British industry
By Milton Grundy
The importance of being NRI
by Nikhil Mehta
A few points of Interest
by Laurent Sykes
Appendix I – GITC review vols I-XIII
by Paul Connor
Appendix II – Finance Act 2016
by Paul Connor
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
May 2005
The Problem is Perception
By David Goldberg QC
Treaty-Shopping through Life Assurance
By Milton Grundy
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
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
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
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
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
May 2002
Section 739 and Foreign Domiciliaries: Some Reflections
By Michael Flesch
The Offshore Trust in Barbados
By Milton Grundy
November 2001
Anti-Avoidance
By David Goldberg
Information: Compliance v Confidentiality
By John Walters