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LOAN-RELATIONSHIPS


J Keighley and another v HMRC premium
Private use of company credit card and tax treatment of loan write off.
23 January 2024
Tax and the City review for September 2023 premium
Card image Zoe Andrews
Card image Mike Lane
In this month’s review, Mike Lane and Zoe Andrews (Slaughter and May) consider the Upper Tribunal decisions in JTI Acquisitions and Hotel La Tour, and HMRC’s latest annual report.
7 September 2023
Tax and the City review for June 2023 premium
Card image Zoe Andrews
Card image Mike Lane
In this month’s review, Mike Lane and Zoe Andrews (Slaughter and May) consider HMRC’s updated unallowable purpose guidance, an advocate general opinion on state aid challenges to tax rulings and an Upper Tribunal case which raises some interesting points on distributions and procedural fairness.
7 June 2023
Tax and the City review for June 2022 premium
Card image Zoe Andrews
Card image Mike Lane
The latest developments that matter, reviewed by Mike Lane and Zoe Andrews (Slaughter and May).
8 June 2022
JTI Acquisition: the FTT casts a wide net on unallowable purpose starpremium
Card image Oliver Marre
Oliver Marre (5 Stone Buildings) examines a First-tier Tribunal decision that is important for anyone considering inter-group loan structuring.
25 May 2022
Shinelock: loan relationships and late claims premium
Card image David Whiscombe
Shinelock fails to extract pounds of tax relief from HMRC. David Whiscombe (BKL) reviews a case on loan relationships with some intriguing procedural issues.
4 November 2021
Guarantees revisited premium
Card image Stuart Pibworth
Card image Jenny Doak
Jenny Doak and Stuart Pibworth (Weil, Gotshal & Manges) revisit some of the key UK corporation and withholding tax considerations to consider on guarantees of financial obligations.
6 May 2020
Taxation of cryptoassets for businesses premium
Card image Robert Langston
Robert Langston (Saffery Champness) considers new HMRC guidance that provides some clarification, although there are still areas that are left open. 
14 November 2019
Ladbroke, unallowable purpose and deemed loans premium
Card image Heather Self
Heather Self (Blick Rothenberg) examines the Court of Appeal judgment in Ladbroke and its wider implications.
 
18 April 2018
Tax and the City briefing for April 2018 premium
Card image Zoe Andrews
Card image Mike Lane
Mike Lane and Zoe Andrews (Slaughter and May) review recent developments affecting the City.
 
12 April 2018
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Jumpman Gaming Ltd v HMRC
30 September 2026
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