Georgia Hicks (Devereux Chambers) unpacks the Supreme Court decision, considers the state of the employment status test, and gives guidance for taxpayers.
This month’s review by Jo Crookshank and Gary Barnett (Simmons & Simmons) covers cases concerning payments to acquire ‘credits’, VAT groups and pension funds.
What Budget advice is the Chancellor likely to receive from the Permanent Secretary at the Treasury? We asked former Permanent Secretary Lord Macpherson for his thoughts.
Chris Holmes (BDO) and Martin Codd (Penningtons Manches Cooper) consider a more cost-effective route for landlords when considering an extension of a residential lease with their tenant.
Insights into HMRC’s practices in the investigation of an allegedly complex tax fraud described in the court’s judgment makes for compelling reading, as Jonathan Fisher KC (Red Lion Chambers) explains.
Benefits received by reason of a person’s employment are taxable. David Whiscombe wonders whether that extends to certain gifts made to government ministers.
