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LITIGATION


Medpro: better late than never premium
Card image Stacey Cranmore
Medpro frees the tribunal from Martland’s fetters, writes Stacey Cranmore (Pump Court Tax Chambers).
15 October 2025
Tax and the City review for March 2025 premium
Card image Mike Lane
Card image Zoe Andrews
This month’s review by Mike Lane and Zoe Andrews (Slaughter and May) covers the decisions in Lloyds Asset Leasing and Royal Bank of Canada, as well as HMRC’s plans to update guidance on the salaried member rules.
12 March 2025
RBC: from the island of literal interpretation to the continental shelf starpremium
Card image Victoria Hine
Card image Kyle Rainsford
RBC reopens some old Ramsay uncertainties. Victoria Hine and Kyle Rainsford (Addleshaw Goddard) attempt to chart a course through.
5 March 2025
Findings of fact are stubborn things: A Taxpayer v HMRC premium
Card image Dominic Lawrance
Card image Catrin Harrison
Dominic Lawrance and Catrin Harrison (Charles Russell Speechlys) consider the implications of the Court of Appeal judgment.
5 March 2025
A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest starpremium
Card image David Haughey
Card image David Haworth
David Haworth and David Haughey (Freshfields) examine the implications of the Court of Appeal’s decision for businesses which are potentially within the scope of the UK’s salaried member rules.
5 February 2025
Tax, memory and the written record: revisiting Gestmin premium
Card image Gerald Montagu
Card image Elmira Jazottes
Gerald Montagu and Elmira Jazottes (Gide Loyrette Nouel) consider the importance of the evolving science of memory in tax.
13 November 2024
Rebel without a causal link: HMRC’s position on proving carelessness premium
Card image Sophie Rhind
Card image Victoria Braid
Mainpay should end any suggestion by HMRC that they can score a ‘knockout’ by identifying an area of carelessness, write Sophie Rhind and Victoria Braid (Macfarlanes).
9 October 2024
Contentious tax quarterly: Autumn 2024 premium
Card image Harry Smith
Card image Adam Craggs
There has been a steady rise in disputes concerning IHT and SDLT, report Adam Craggs and Harry Smith (RPC).
9 October 2024
Estoppel in a tax context premium
Card image Abigail McGregor
Card image Jake Landman
Jake Landman and Abigail McGregor (Pinsent Masons) explain how estoppel has recently been used in tax cases by HMRC and also by taxpayers.
28 August 2024
A capital blow for deducting management expenses starpremium
Card image Kyle O'Sullivan
The Supreme Court has delivered its judgment in Centrica Overseas Holdings. Kyle O’Sullivan (BCLP) reviews the case and its implications.
31 July 2024
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
Mainpay Ltd v HMRC
15 October 2025
IN BRIEFRSS Read all
Taking cover
15 October 2025
More on s 455
15 October 2025 / Peter Vaines
MOST READ Read all
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