Peter Vaines on Muck Rack

Peter Vaines

  • Barrister at Law, Field Court Tax Chambers
  • Contributor, Tax Journal
London
As seen in: Tax Journal
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Articles

Ask an expert: CGT and excluded settlors: reimbursement risks for trustees post-April 2025

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By Alice Martin, Carolyn Steppler, Peter Vaines
| Tax Journal Verified
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Professional bodies warn against UTT expansion

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By Peter Vaines, Andrew Marr Verified, Penny Simmons
| Tax Journal Verified
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Management rollovers and share-for-share exchange relief

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By Peter Vaines, Andrew Marr Verified, Penny Simmons
| Tax Journal Verified
HMRC have published updated guidance on the revised share reorganisation anti-avoidance rules following the changes introduced by FA 2026. The guidance provides welcome confirmation that standard private equity management rollover arrangements should continue to benefit from share-for-share exchange relief, despite concerns raised by the widening of the anti-avoidance provisions.
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