Tax Law Summer update

To refresh and update my technical knowledge of tax law principles and FTT procedure, in July I read ‘Tolley’s Guide to Tax Disputes’ by Adam Craggs, Julian Hickey and Jonathan Levy; and ‘Tax Appeals – Law and Practice at the FTT (5TH Edition) (2022), by Keith Gordon. I am now on page 1000 (Corporation Tax) of ‘Tiley’s Revenue Law’, Tenth Edition, (2022), by Glen Loutzenhiser (Professor of Tax Law at the University of Oxford). Not your typical summer reading, I grant you, but nevertheless highly instructive. For example, I discovered today that for Corporation Tax, ‘The reintroduction of the small profits rate from 2023 means a revival of the associated companies rules.’ The next book on my list is, ‘Tolley’s Estate Planning 2021-2022’. To be followed by ‘Trusts And Related Tax Issues In Offshore Financial Law’ by Rose-Marie-Antoine,  which discusses ‘challenges’ and the ‘conflict of laws’, in relation to the taxation of offshore trusts. So, by 1 September I will have updated my technical knowledge of tax law & litigation. This is timely, because in September I am planning to complete the writing of my next article which is for ‘Trusts & Trustees’ (OUP) entitled, ‘Mediation of Probate Trust & Tax Disputes – Challenges & Tools.’The introduction is set out at the foot of the‘Mediation of Probate & Trust Disputes’ page at www.carlislam.co.uk. If you are a solicitor or CTA and would like to discuss the advocacy services, I can provide in the FTT from September, I am available for a free zoom consultation from Monday 5  September. I have also pre-ordered a copy of the Pump Court Chambers ‘Tax Litigation Handbook’, which is due to be published in September, and of ‘Regulation of Tax Avoidance’ by Hartley Forster, which is due to be published in December. My programme of reading and advanced tax law education will therefore continue into 2023.  I studied tax law as an undergraduate, and my tutor was the late Stephen Brandon QC. My dissertation was about the ‘Taxation of UK resident foreign domiciliaries’. I also wrote five editions of ‘Tax-Efficient Wills Simplified’ after qualifying as a TEP, and earlier in my career, when I was working in-house, I was involved in the tax-efficient structuring of infrastructure projects in the far east. I am therefore looking forward to putting my knowledge of tax law, corporate transactions, trusts, planning, and the conflict of laws, to use in relation to revenue disputes, which is a natural add on to my probate and trust litigation knowledge and expertise as an advocate, Mediator, and author.