APPEALS

High Court strikes out Part 8 loan charge claims.

Dan Williams

Adam Craggs

Adam Craggs and Dan Williams (RPC) consider the various stages involved in an appeal to the First-tier Tribunal and focus on the FTT’s case management powers throughout the process.

Taxpayer’s attempt to avoid full IR35 hearing on previously untested procedural grounds is rejected.

Constantine Christofi

The last in a trilogy of recent Court of Appeal cases on ‘unallowable purpose’ has seemingly extended its ambit yet further, writes Constantine Christofi (EY).

UT dismisses gilt strips scheme appeal.

Liam McKay

Adam Craggs

Adam Craggs and Liam McKay (RPC) provide a refresher guide.

A successful anonymity application.

Deepesh Upadhyay

Dominic Robertson

Deepesh Upadhyay (Eversheds Sutherland) and Dominic Robertson (Slaughter and May) examine one of the most important withholding tax cases in years.

Taxpayer’s appeal against FTT IR35 appeal unsuccessful.

UK Finco exemption: In UK and ITV plc v European Commission (Joined Cases T-363/19 and T-456/19) (11 April 2024), Advocate General Medina has opined that the CJEU should set aside the General Court’s judgment and annul the Commission’s...

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