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LITIGATION


BlackRock and unallowable purpose premium
Card image Heather Self
A recent tribunal decision on whether the taxpayer had an unallowable purpose is likely to be of wide application, as Heather Self (Blick Rothenberg) explains. But was it correctly decided?
18 November 2020
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
Judicial review of exchange of information requests premium
Card image Gary Barnett
Card image Monique van Herksen
Monique van Herksen and Gary Barnett (Simmons & Simmons) examine a recent decision of the CJEU that presents a setback for taxpayers in this developing area of law.
22 October 2020
Boulting: jurisdiction and the rule of law premium
Card image Constantine Christofi Robert Waterson Adam Craggs
Adam Craggs, Robert Waterson and Constantine Christofi (RPC) examine the High Court decision that refused permission to bring a judicial review claim against HMRC.
2 October 2020
AXA v Genworth: gross misunderstandings? premium
Card image Helen Coward
Helen Coward (Charles Russell Speechlys) reviews a recent High Court case on the meaning of a gross-up clause in a share purchase agreement.
23 September 2020
Charman: old ERS law, new insights premium
Card image Nigel Doran
Card image Philip Swinburn
Nigel Doran and Philip Swinburn (Macfarlanes) examine the Upper Tribunal decision on the employment-related securities provisions of ITEPA 2003 Part 7.
18 September 2020
Parry: pension transfers and omissions premium
Card image Matthew Harrison
Matthew Harrison (Withers) examines the impact of a recent Supreme Court decision.
16 September 2020
Contentious tax: quarterly review premium
Card image Constantine Christofi
Card image Adam Craggs
Recent trends in the contentious tax world, by Adam Craggs and Constantine Christofi (RPC).
11 September 2020
Do HMRC’s allegations of fraud against GE signal a new era in tax investigations? starpremium
Card image Helen Buchanan
Card image John Tolman
Helen Buchanan and John Tolman (Freshfields Bruckhaus Deringer) examine what is effectively the pilot episode for an upcoming courtroom drama.
10 September 2020
Company residence premium
Card image Jackie Wheaton
Jackie Wheaton (BDO) examines the case law in determining when a company is resident in the UK for tax purposes.
25 August 2020
EDITOR'S PICKstar
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