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JUST-AND-REASONABLE-APPORTIONMENT


Arguments before the Court of Appeal in BlackRock: is ‘just and reasonable’ a second bite of the cherry? premium
Card image Neil Fletcher
Neil Fletcher (Alvarez & Marsal) discusses the implications of the decision for taxpayers where this is an obvious commercial purpose and a tax advantage.
28 March 2024
The super-deduction and SR allowance: claims on construction projects premium
Card image Paul Farey
Paul Farey (AECOM) explains why care should be exercised in respect to the relevant contract date and how indirect costs and the timing of expenditure are important in any claim. 
10 June 2022
Total: just and reasonable profit apportionment premium
Card image Jake Landman
Jake Landman (Pinsent Masons) examines the Court of Appeal decision and its wider implications.
26 November 2020
Tax and the City review for November 2020 premium
Card image Zoe Andrews
Card image Mike Lane
The latest developments that matter, reviewed by Mike Lane and Zoe Andrews (Slaughter and May).
11 November 2020
Allocating profits between accounting periods
Card image Chris Lallemand
What is a just and reasonable apportionment of profits as an alternative to time apportionment?
20 May 2019
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
Lexgreen Services Ltd v HMRC
3 September 2025
W Tinkler v HMRC
3 September 2025
Clear Pay Payroll Ltd v HMRC
3 September 2025
IN BRIEFRSS Read all
MOST READ Read all
T Masters v HMRC
27 August 2025
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