CORPORATION-TAX

Erica Rees

Jenny Doak

Jenny Doak and Erica Rees (Weil, Gotshal & Manges) consider some of the practical considerations surrounding the proposed process for providing advance tax certainty for major projects.

FoI request: In Thomas Elsbury v The Information Commissioner [2025] UKFTT 915 (GRC) (2 August), the FTT (General Regulatory Chamber) allowed an appeal against an Information Commissioner Decision Notice upholding HMRC’s decision to neither...

Maddy Potthast

Gavin Little

Continuing the series of articles on corporate tax issues, Gavin Little and Maddy Potthast (Interpath) explain the rules for capital gains groups and the pitfalls to watch out for in practice.

Jon Claypole

Jack Sloggett

Jon Claypole and Jack Sloggett (BDO) welcome HMRC’s new R&D Disclosure Service but explain it is not suitable in all circumstances.

CA rules that consumer redress payments were deductible for CT purposes.

Matthew Greene

Guy Bud

HMRC’s assessment powers vary depending on the tax at issue but there are common themes, write Matthew Greene and Guy Bud (Stewarts).

HMRC’s denial of late R&D claim upheld.

R&D expenditure claim extinguished by going concern condition.

David Whiscombe

Disputes over partnerships, goodwill, distributions and VAT were among some of this year’s key points of interest for SMEs, writes David Whiscombe (BKL).

Marc Selby

If a property is to be de-enveloped, the tax implications should be considered holistically and all the relevant taxes should be addressed. Marc Selby (Laytons) explains how the transaction should be structured.

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