Market leading insight for tax experts
View online issue

UPPER-TRIBUNAL


In conversation with... Rt Hon Lady Justice Falk premium
Card image Anthony Inglese
Dame Sarah Falk talks to Anthony Inglese CB about her progression from life as a tax practitioner to becoming a senior member of the judiciary.
13 December 2023
Capital allowances: a question of design? premium
Card image Paul Farey
Paul Farey (AECOM) considers the impact of the Upper Tribunal’s ruling in the Gunfleet Sands case.
6 December 2023
Certainty vs deterrence: the Supreme Court’s approach to anti-avoidance legislation in Fisher premium
Card image Ben Elliott
The Supreme Court has effectively left it open to future courts to counteract artificial avoidance, writes Ben Elliott (Pump Court Tax Chambers).
30 November 2023
Gunfleet Sands Ltd v HMRC premium
Capital allowances disallowed for windfarm studies expenditure.  
7 November 2023
Conduct of proceedings in the Upper Tribunal: new guidance premium
Card image Kelly Stricklin-Coutinho
New guidance has been issued on the conduct of proceedings in the Upper Tribunal. Kelly Stricklin-Coutinho (39 Essex Chambers) examines what’s changed.
20 September 2023
Changes to applying for permission to appeal premium
Card image Sophie Rhind
Sophie Rhind (Macfarlanes) reports on the game changing amendment to rule 24 of the Upper Tribunal rules.
22 June 2022
Is payroll closely connected to welfare work for VAT purposes? premium
Card image Victor Cramer
Victor Cramer (Stewarts) writes about the potential wider impact of the Cheshire Centre for Independent Living decision on payroll services in the care sector, and questions whether the decision is correct.
11 March 2021
Civil or criminal proceedings for serious fraud? premium
Card image David Sleight
David Sleight (Kingsley Napley) examines a recent Upper Tribunal decision which is important for both tax and criminal litigators alike.
26 October 2020
Sippchoice: the meaning of ‘contributions paid’ premium
Card image Matthew Harrison
Matthew Harrison (Withers) examines the Upper Tribunal decision concerning the registered pension scheme regime.
25 June 2020
How to handle tax appeals starpremium
Card image Constantine Christofi
Card image Adam Craggs
A 20 questions guide, by Adam Craggs and Constantine Christofi (RPC).
25 February 2020
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
Lexgreen Services Ltd v HMRC
3 September 2025
W Tinkler v HMRC
3 September 2025
Clear Pay Payroll Ltd v HMRC
3 September 2025
IN BRIEFRSS Read all
MOST READ Read all
T Masters v HMRC
27 August 2025
Copyright © 2025 LexisNexis
Top