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Sam Chandler

Sam Chandler is a barrister of 5 Stone Buildings acted for HMRC in Ingenious and acted for HMRC in Icebreaker

ARTICLES

The tribunals’ findings in Ingenious and Icebreaker.

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Tax tip: Unravelling discounted gift trusts Readers’ forum: Is relief available for inheritance tax? Readers’ forum: Did client cease work after stopping commissioned work? Readers’ forum: Tax effect of land transfer as dividend in specie Readers’ forum: When should school register for VAT?

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NEWS

Profession must evolve to encourage new talent New advisory fuel rates from December Agent code confirmation deadline extended Scams warning after 17% surge in referrals to HMRC Welsh tourism levy could start in 2027

Deadline dates for January 2025

CASES

Alternative dispute resolution may assist situation Property was suitable for use as a dwelling Taxpayer’s application for anonymity rejected Remuneration arrangements not above suspicion Temporal limit of advance pricing agreement

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This week's opinion: 5 December 2024 Alternative dispute resolution may assist situation Property was suitable for use as a dwelling Taxpayer’s application for anonymity rejected Remuneration arrangements not above suspicion

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