News for December, 2020

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December 23, 2020

Bloomsbury IP/IT Law Briefing

The December issue of the Bloomsbury IP/IT Law Briefing is now live for subscribers to Intellectual Property and IT.

December 18, 2020

A better deal for the low-income taxpayer

Robin Williamson looks at a recent LITRG report and encourages readers to support the tax charities.

December 14, 2020

Respondents to be detained indefinitely for contempt of court

High Court orders that respondents be detained indefinitely for contempt of court until such time as they purge their contempt, on the grounds that: the contempt of court is manifestly clear from the actions of the respondents; their misconduct amounts to a flagrant, deliberate and contrived breach of the High Court’s Order by trespassing upon and entering the property solely for the purposes of preventing, impeding and/or obstructing the bank from taking possession of the property; and they have been afforded an opportunity to purge their contempt before the Court but demonstrated an unwillingness to do so.

December 10, 2020

Tax and Accounting Update: 10 December 2020

The latest release of Tax and Accounting Update is now live for subscribers to UK Tax.

December 8, 2020

Bloomsbury Family Law Briefing

The December issue of the Bloomsbury Family Law Briefing is now live for subscribers to Family Law

December 8, 2020

Capital gains tax: Ripe for reform?

Robin Williamson looks at the recent OTS report – what it says, what it does not say, and the implications.

December 7, 2020

One Month in a Minute: November 2020

Lee Sharpe summarizes recent developments in UK tax.

December 7, 2020

Stamp duty: dredging the swamp!

Stamp duty does not often feature highest on the list of tax issues to consider on transactions involving shares in owner-managed companies. After all, the rate of ad valorem duty is a relatively modest 0.5%, whereas (for example) capital gains tax rates are typically 10% and/or 20% (for 2020/21), and the top rate of income tax is 45% (or 38.1% for distributions).

December 7, 2020

Courts and Tribunals: November 2020

Julian Harris summarises selected recent decisions.

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