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TAX-TREATMENT


Whistleblowing premium
Card image David Whiscombe
The Government’s plan to launch a new tax whistleblower scheme raises a number of questions – and it’s not clear how many have been fully thought through, writes David Whiscombe.
30 April 2025
Insuring M&A tax risks: practical considerations for buyers premium
Card image Shayaan Zaraq Bari
Card image Nicholas Gardner
Shayaan Zaraq Bari and Nicholas Gardner (Ashurst) explain how combining W&I insurance with other tools may help bridge any gaps in tax risk coverage and maximise protection for buyers.
4 December 2024
HMRC v P Gould premium
Upper Tribunal upholds FTT decision on when interim dividend was ‘paid’.
9 October 2024
What is the UK tax treatment of Dubai (DIFC) Foundations? premium
Card image Will Timbrell
Card image Kyra Motley
There is no equivalent to a Foundation registered with the Dubai International Finance Centre Registrar of Companies under English law. How then should they be treated for UK tax purposes? Kyra Motley and Will Timbrell (Boodle Hatfield) investigate.
5 June 2024
Tax and the City review for April 2024 premium
Card image Zoe Andrews
Card image Mike Lane
Recent decisions on intra-group VAT services, loan relationship debits and distributions from non-UK resident company are examined by Mike Lane and Zoe Andrews (Slaughter and May).
10 April 2024
Taking an interest in partnerships: examining BCG v HMRC premium
Card image David Haworth
Card image David Haughey
David Haworth and David Haughey (Freshfields Bruckhaus Deringer) review the implications of the FTT’s decision for those advising on partnership equity/incentivisation arrangements or on mixed member partnership arrangements.
21 February 2024
The Boston Consulting Group UK LLP and others v HMRC premium
Disposals of LLP interests were taxable as miscellaneous income.
5 February 2024
J Keighley and another v HMRC premium
Private use of company credit card and tax treatment of loan write off.
23 January 2024
Are retrospective assessments permissible when HMRC didn’t question the tax treatment during prior inspections? premium
Card image Nuel Oji
Card image Stuart Walsh
Stuart Walsh and Nuel Oji (DLA Piper) examine lessons from a recent High Court judgment.
26 July 2023
Notification of uncertain tax treatments: why it’s time to take notice premium
Card image Helen Buchanan
Card image John Tolman
Helen Buchanan and John Tolman (Freshfields Bruckhaus Deringer) explain why it’s time to take notice.
29 July 2021
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WTGIL Ltd v HMRC
23 April 2025
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