News
This week's edition of Tax weekly highlights includes: (1) analysis of the decision of the First-tier Tax Tribunal (FTT) in The Mersey Docks and...
16th Jan
News
The Law Commission has published a document addressing frequently asked questions (FAQs) about digital assets in private international law, with a...
15th Jan
News
Tax analysis: In HMRC v Yorkshire Agricultural Society [2025] UKUT 4 (TCC) (9 January 2025), the Upper Tribunal (UT) decided that admission charges to...
14th Jan
News
Pensions analysis: The Deputy Pensions Ombudsman has rejected a complaint about the application of a late retirement factor and a failure to warn on...
13th Jan
News
Tax analysis: In Bridgecom, the Upper Tribunal (UT) dismissed Bridgecom International Ltd’s (BIL’s) appeal against an adverse costs decision of the...
13th Jan
News
Tax analysis: In The Mersey Docks and Harbour Company Ltd v HMRC [2024] UKFTT 1163 (TC) (23 December 2024), the First-tier Tax Tribunal (FTT) allowed...
13th Jan
News
Law360: A healthcare recruitment agency must repay £36,817 to a social worker contracted by the Home Office after deducting employer’s National...
10th Jan
News
This week's edition of Tax weekly highlights includes: (1) updates on the progress of the Finance Bill 2025 and the National Insurance Contributions...
9th Jan
News
Private Client analysis: Julie Butler, founding director of Butler & Co Alresford Ltd, considers how the changes announced at Autumn Budget 2024 on 30...
9th Jan
News
Tax analysis: In FRF (South Wales) Ltd v HMRC, the First-tier Tax Tribunal (FTT) upheld a claim for capital allowances under the business premises...
6th Jan
News
Tax analysis: In Chemidex Generics Ltd v HMRC, the First-tier Tax Tribunal (FTT) held that the taxpayer’s valuation of intellectual property (IP)...
6th Jan
News
Tax analysis: In JTC Employer Solutions Trustee v Garnett and others, the High Court permitted rescission in relation to Employee Benefit Trust (EBT)...
3rd Jan
News
The Public Bill Committee is expected to begin scrutiny of the Finance Bill on 28 January 2025. Comments on the Bill are invited before then, and...
20th Dec
News
Tax analysis: In NHS Mid & South Essex ICB and others, the First-tier Tax Tribunal (FTT) decided that an element of the NHS continuing healthcare...
20th Dec
News
This week's edition of Tax weekly highlights includes: (1) the House of Commons committee debating (but not amending) clauses of the Finance Bill...
19th Dec
News
Tax analysis: In Blackfriars Hotel (UK) Holdings Ltd, the First-tier Tax Tribunal (FTT) held that the anti-avoidance ‘loss refresh’ provisions of Part...
19th Dec
News
Tax analysis: In M R Currell Ltd v HMRC, the Upper Tribunal (UT) considered an appeal of the taxpayer company against a decision of the First-tier Tax...
19th Dec
News
This week's edition of Tax weekly highlights includes: (1) key announcements from the draft Welsh Budget 2025–26, (2) analysis of the Court of...
12th Dec
News
Tax analysis: In HMRC v Colchester Institute Corporation [2024] UKUT 397 (TCC) (4 December 2024) the Upper Tribunal (UT) dismissed HMRC’s appeal...
11th Dec
News
Dispute Resolution analysis: The Court of Appeal has clarified when a decision on a ‘GLO issue’ will bind parties on the group register, and when the...
11th Dec