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James Le Gallais

James Le Gallais is a partner in the tax litigation and resolution department at Stewarts Law. James can be contacted on 020 7822 8047 or jlegallais@stewartslaw.com.
ARTICLES
Q&A: JTC Employer Solutions Trustee Ltd and others v William Garnett and another
James Le Gallais and Cécile Perrault discuss a decision that considers the availability of rescission concerning sub-trusts within an EBT.
10 February 2025
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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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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costs billions in administration More than 90% of taxpayers meet deadline Views sought on pillar two supplementary draft guidance Land and buildings transaction tax is ill-conceived In brief: 13 February 2025
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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costs billions in administration More than 90% of taxpayers meet deadline Views sought on pillar two supplementary draft guidance Land and buildings transaction tax is ill-conceived
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