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EARNINGS


Adam Craggs and Constantine Christofi (RPC) examine the First-tier Tribunal decision in Marlborough DP Ltd v HMRC that suggests the shortcomings in HMRC’s general approach following Rangers.
The scope of negative earnings is almost certainly wider than has generally been appreciated, writes Nigel Doran (Macfarlanes).
Nigel Doran (Macfarlanes) examines the recent Supreme Court decision and its ramifications.
A recent tribunal decision on the taxation of a retention payment is a retrograde step, writes Nigel Doran (Macfarlanes).

The NIC status of payments by an employer to a third party, such as a pension fund or insurance company, for an employee’s benefit has been litigated for over a decade and produced widely divergent judicial opinions. With the Supreme Court judgment in HMRC v Forde and McHugh Ltd, we now at last have clarity, say Dan Pipe and Nigel Doran

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