C Gosden & anor v Halliwell Landau (a firm) & anor [2021] EWHC 159 (Comm) (2 February 2021) is a professional indemnity case rather than a tax case but it will be of interest to private client practitioners because of the discussion in paras 34-52 of various IHT issues including the pre-owned assets tax. It is a good example of all parties to a dispute struggling to understand some complex tax issues and is a salutary reminder to all involved in PI and similar litigation of the importance of expert tax evidence.
In Re Ethos Solutions Ltd Hall (as liquidator of Ethos Solutions Ltd) v Nasim and others [2021] EWHC 142 (Ch) (4 February 2021) is not a tax case but it raises interesting issues on tax in insolvency proceedings. The liquidator’s claim that no consideration...
