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REMUNERATION


Difficult choices: disguised remuneration in the context of corporate insolvency premium
Card image Jon Preshaw
Card image 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).
14 February 2024
TP v Administration de l’Enregistrement, des Domaines et de la TVA premium
Whether a company director’s remuneration is within the scope of VAT
25 July 2023
Odey and Hffx: partnerships with mixed membership premium
Card image Helen Coward, Guy Bud, Hugh Gunson
Helen Coward, Guy Bud and Hugh Gunson (Charles Russell Speechlys) examine two decisions that raise interesting points of law relating to remuneration arrangements in partnerships with individual and corporate membership.
26 March 2021
BlueCrest and partnership taxation: presents under the tree premium
Card image Andrew Howard
Andrew Howard (Ropes & Gray) examines the decision that covers some fundamental questions of UK partnership tax.
15 September 2020
Fowler: employment or treaty deemed trade? star
Card image Nigel Doran
Nigel Doran (Macfarlanes) examines the recent Supreme Court decision and its ramifications.
1 June 2020
Illegal distribution or remuneration?
Card image Philip Ridgway

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

26 May 2020
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