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TAX-TREATMENT


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
Notification of uncertain tax treatments: round two premium
Card image Gregory Price
Card image Jack Slater
Gregory Price and Jack Slater (Macfarlanes) discuss the latest proposals facing large businesses that require response by 1 June.
29 April 2021
Tax and the City review for April 2021 premium
Card image Zoe Andrews
Card image Mike Lane
The latest developments that matter, reviewed by Mike Lane and Zoe Andrews (Slaughter and May).
9 April 2021
Delay to uncertain tax treatment proposal premium
Card image Jo Crookshank
Jo Crookshank (Simmons & Simmons) welcomes news of the delay in the implementation of these notification proposals, and explains what’s needed to deliver a more workable result.
18 November 2020
Tax and the City review for September 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).
10 September 2020
Kumon: credit notes and contingent discounts premium
Card image Waqar Shah
Card image Leslie Allen

Leslie Allen and Waqar Shah (Mishcon de Reya) examine a recent decision on VAT treatment of contingent discounts and credit notes

23 April 2015
How tax impacts taxpayer behaviour premium
Card image Sara Luder

Sara Luder (Slaughter and May) explains why politicians should think carefully about the consequences of proposed tax changes

10 September 2014
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Lexgreen Services Ltd v HMRC
3 September 2025
W Tinkler v HMRC
3 September 2025
Clear Pay Payroll Ltd v HMRC
3 September 2025
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T Masters v HMRC
27 August 2025
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