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Loan charge repayment scheme judicial review fails.
Costs decision reversed: Metropolitan International Schools Ltd v HMRC [2024] UKFTT 320 (TC) (10 April 2024) is a slightly odd decision where a FTT judge reversed her own decision about an award of costs against HMRC. The details are probably of...
Bonus arrangements were fully taxable: Lynx Forecourt Ltd v HMRC [2024] UKFTT 278 (TC) (27 March 2024) is an appeal that relates to bonus arrangements put in place as far back as 2003. They were designed to exploit the rules which existed at the...
Thomas Wallace (WTT Consulting) explains what advisers need to do to take advantage of the variety of tax treatments that are on offer.
The government should take a more pragmatic approach to taxpayers affected by the loan charge, writes Sarah Gabbai (McDermott Will & Emery).
John Weston (Larking Gowen) looks at some of the practical issues surrounding various employment related loans.
Helen McGhee (Joseph Hage Aaronson) considers the new draft provisions for inclusion in Finance Bill 2021 that strengthen three existing regimes.
A call for action to help tackle the promotion of disguised remuneration avoidance schemes.
Rhiannon Kinghall Were (Macfarlanes) examines the draft legislation and other policy measures published this week.

The High Court in Chalcot Training Ltd considered whether a payment into an EBT is remuneration or a distribution.