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Owen Clutton

ARTICLES

There is a case for a statutory test of residence, asserts OWEN CLUTTON, in an article written before the latest consultation document was issued

OWEN CLUTTON argues that the new 'permanent establishment' test for trustee residence in TCGA 1992, s 69(2D) is too onerous.

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NEWS

More collaboration needed to tackle evasion Views sought on mandating e-invoicing in the UK Alcohol duty stamp scheme ends in May Eleven live corporate criminal offence investigations Interest rates lowered after base rate reduction

Third slide

Deadline dates: 6 February 2025

CASES

UK has no taxing rights over oil profits Forces exclusion confirmed as not applying Director worked during period of claim Main purpose of arrangements was to obtain group relief Requested records were statutory documents

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This week's opinion: 20 February 2025 More collaboration needed to tackle evasion Views sought on mandating e-invoicing in the UK Alcohol duty stamp scheme ends in May Eleven live corporate criminal offence investigations

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