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Rudge Revenue Reviews
The Rudge Revenue Review – Issue 18
This issue examines the decisions of the First tier Tax Tribunal and the Upper Tribunal in Bristol & West plc v HMRC and considers HMRC’s subsequent press release.
Rudge Revenue Reviews
The Rudge Revenue Review – Issue 17
This issue considers HMRC’s restriction of the relief given by Extra-statutory concession D33 for gains arising on the disposal of certain rights to take Court action.
Rudge Revenue Reviews
The Rudge Revenue Review – Issue 16
This issue discusses the valuation for Inheritance Tax purposes of an interest in a joint bank account on death and includes an exchange of correspondence with Michael Firth.
Rudge Revenue Reviews
The Rudge Revenue Review – Issue 15
This issue examines in detail the Supreme Court’s decision in Futter v HMRC; Pitt & Holt v HMRC and its review of the Hastings-Bass principle.
Rudge Revenue Reviews
The Rudge Revenue Review – Issue 14
This issue contains a detailed analysis of the Statutory Residence Test and also considers the unexpected result of the application of FA 2003 s. 75A to an actual client situation.
Rudge Revenue Reviews
The Rudge Revenue Review – Issue 13
In this issue the application of the draft SRT legislation is illustrated by way of a case study.
Rudge Revenue Reviews
The Rudge Revenue Review – Issue 12
This issue discusses the proposed anti-avoidance legislation now found in IHTA 1984 ss. 74A-74C and considers whether ‘tax avoidance is ethical’.
Rudge Revenue Reviews
The Rudge Revenue Review – Issue 11
In this issue the application of the proposed general anti-abuse rule to two difference situations is examined
Rudge Revenue Reviews
The Rudge Revenue Review – Issue 10
This issue discusses the use of LLPs as a structure for carrying on ordinary business enterprises and the complexity of asset valuations for Inheritance Tax purposes.
Rudge Revenue Reviews
The Rudge Revenue Review – Issue 9
In this issue the application of the DOTAS legislation to various Inheritance Tax planning transactions is considered.
Rudge Revenue Reviews
The Rudge Revenue Review – Issue 8
This review considers HMRC’s review process, the valuation of life insurance policies and the effects of the failure of tax planning schemes.
Rudge Revenue Reviews
The Rudge Revenue Review – Issue 7
This issue contains a ‘mixed bag’ of items including articles on HMRC’s warning on phishing emails, HMRCs’ consultation process, the Government’s u-turn on increasing cider duty and the use of…
Rudge Revenue Reviews
The Rudge Revenue Review – Issue 6
We do not provide the text of this Review because it was published before 1st January 2010.
Rudge Revenue Reviews
The Rudge Revenue Review – Issue 5
We do not provide the text of this Review because it was published before 1st January 2010.
Rudge Revenue Reviews
The Rudge Revenue Review – Issue 4
We do not provide the text of this Review because it was published before 1st January 2010.
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