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Cécile Perrault

Cécile Perrault an associate in the tax litigation and resolution department at Stewarts Law. Cécile can be contacted on

020 7936 8195 or cperrault@stewartslaw.com.

ARTICLES

James Le Gallais and Cécile Perrault discuss a decision that considers the availability of rescission concerning sub-trusts within an EBT.

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Practice tip: 13 February 2025 Readers’ forum: Best way for orchestra to get tax relief Readers forum: Confirming full pension entitlement Readers’ forum: Tax relief on car dealership stock Readers’ forum: Is there VAT on improvements to luxury yacht?

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NEWS

Burdensome tax system costs billions in administration More than 90% of taxpayers meet deadline Views sought on pillar two supplementary draft guidance Land and buildings transaction tax is ill-conceived In brief: 13 February 2025

Third slide

Deadline dates: 6 February 2025

CASES

Significant influence test should be narrowly construed Breach of subject access rights under GDPR Car dealer was not entitled to use margin scheme Relevance of planning condition Not all expenses were allowable

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This week's opinion: 13 February 2025 Burdensome tax system costs billions in administration More than 90% of taxpayers meet deadline Views sought on pillar two supplementary draft guidance Land and buildings transaction tax is ill-conceived

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