In this article, Derek Francis examines the complexities of the decision in Trustees of the Morrison 2002 Maintenance Trust v HMRC in which the First-tier Tax Tribunal (FTT) had to decide whether a tax avoidance scheme fell to be treated as a single composite transaction.

This article originally appeared in Lexis®PSL in May 2016 and is reproduced here with the kind permission of LexisNexis.

In this article, Derek Francis considers the requirements that must be met for a discovery assessment to be made by an HMRC officer.

This article originally appeared in Vol. 176, Issue 4530 of Taxation published in December 2015 and is reproduced here with the kind permission of LexisNexis.

In this article, Andrew Bowen QC looks at issues concerning Informal directors, holding companies and “hat” identification through the case of Smithton Ltd v Naggar[2015] 2 B.C.L.C. 22.

This article was first published in Greens Business Law Bulletin, Issue 139 (published December 2015) and is reproduced here with the kind permission of W. Green, The Law Publishers.