INSOLVENCY

Emily Au

HMRC’s preferential ranking brings into sharp focus their requirements to evidence and substantiate their claims in an insolvency, as Liesl Fichardt and Emily Au (Quinn Emanuel) explain.

High Court sanctions Part 26A restructuring plan despite valuable tax losses

Late payment of Class 2 NICs allowed: In M Gadsden v HMRC [2026] UKFTT 720 (TC) (14 May), the taxpayer (a barrister working almost exclusively in criminal law) had failed to pay Class 2 NICs between the years 1981 and 2014. This had an impact on his...

Jon Preshaw

Ben Proctor

Significant employment tax charges can arise in certain insolvency situations where there was never an intention for rewards to be provided in connection with employment, write Jon Preshaw and Ben Proctor (Jon Preshaw Tax).

CA dismisses BT’s restitutionary claim for overpaid VAT.

Eloise Walker

Are we seeing a slow return to Crown preference (including for corporation tax) by the back door, asks Eloise Walker (Pinsent Masons).

Procedure - application to amend defence: Mercy Global Consult Ltd (in liquidation) v A Adegbuyi-jackson and others [2023] EWCA Civ 1073 (4 October 2023) is not a tax case as such but will be of interest to litigators and some VAT practitioners. The...

A little breathing space.

Matthew Mortimer

Kitty Swanson

Matthew Mortimer and Kitty Swanson (Mayer Brown) provide a practical guide.

Constantine Christofi

Robert Waterson

Piercing the corporate veil? Robert Waterson and Constantine Christofi (RPC) review the draft provisions that will empower HMRC to issue joint liability notices.

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