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SETTLEMENTS


Practical aspects of HMRC’s retrospective change on VAT and contract terminations premium
Card image Clara Boyd
On 2 September 2020, HMRC published Revenue & Customs Brief 12/2020 setting out a change in the VAT treatment of payments made in respect of contract terminations and contractual disputes. HMRC’s new general rule is that most such payments will be...
29 October 2020
Do HMRC’s allegations of fraud against GE signal a new era in tax investigations? starpremium
Card image Helen Buchanan
Card image John Tolman
Helen Buchanan and John Tolman (Freshfields Bruckhaus Deringer) examine what is effectively the pilot episode for an upcoming courtroom drama.
10 September 2020
VAT on damages and contract terminations
Card image Dan Place
Card image Eloise Walker
As issues relating to the VAT treatment of damages and termination sums proliferate in the uncertainty caused by COVID-19, Eloise Walker and Dan Place (Pinsent Masons) bring us ‘back to basics’.
29 July 2020
Protected settlements: tainted love premium
Card image Catrin Harrison
Card image Sophie Dworetzsky
Sophie Dworetzsky and Catrin Harrison (Charles Russell Speechlys) consider what is meant by ‘settlor’ in the context of the protected settlement and tainting rules. 
22 June 2020
Draft Finance Bill 2019/20 changes to IHT and settlements
Card image Nicholas Harries
Nicholas Harries (Macfarlanes) examines draft Finance Bill provisions designed to counter the effect of the Court of Appeal's judgment in Dreelan.
7 August 2019
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