LITIGATION

Oliver Marre

A recent tribunal decision provides lessons on the settlement provisions, Ramsay and piercing the corporate veil, writes barrister Oliver Marre (5 Stone Buildings).

Rebecca Wallis

Stephen Pevsner

Stephen Pevsner and Rebecca Wallis (Proskauer Rose) address the practical issues surrounding compliance with the off-payroll working rules for private sector clients due to be introduced from 6 April.

George Gillham

Hartley Foster

The Ministry of Justice’s claims that the Court of Appeal is being overwhelmed by vexatious litigants are not well founded in the context of tax, as Hartley Foster and George Gillham (Fieldfisher) explain.

Jack Williams

Jack Williams (Monckton Chambers) discusses the VAT implications of the Upper Tribunal decision affecting education and other state funded service providers.

Dominic Stuttaford

Greg Branagan

Two recent decisions have sought to clarify the extent to which the EU freedom of establishment and of the movement of capital were restricted in light of various UK legislative provisions dealing with cross-border transactions and/or operations, as Dominic Stuttaford and Greg Branagan (Norton Rose Fulbright) explain.

Leyla Garahan James Drake-Linney Ben Webster

Ben Webster, James Drake-Linney and Leyla Garahan (Macfarlanes) consider the change in approach to limitation periods for overpayment claims and the practical issues that claimants are now likely to encounter.

Adam Parry

Rupert Shiers

Rupert Shiers and Adam Parry (Hogan Lovells) report on some significant cases and indications of a tougher approach by HMRC.

Constantine Christofi

Adam Craggs

Recent trends in the contentious tax world, by Adam Craggs and Constantine Christofi (RPC).

Jake Landman

Jake Landman (Pinsent Masons) examines the Court of Appeal decision and its wider implications.

Dominic Stuttaford

Tax structuring advice received and implemented, even where there is a perceived risk of challenge, will not benefit from litigation privilege, writes Dominic Stuttaford (Norton Rose Fulbright).

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