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Tyrwhitt: when employees become partners premium
Card image Dominic Stuttaford
Card image Sofia Casselbrant
Dominic Stuttaford and Sofia Casselbrant-Multala (Norton Rose Fulbright) review the NICs treatment of bonus payments by LLP to former employees who subsequently become members.
29 July 2020
Apple: the Commission fails to overcome its evidential burden
Card image Tarlochan Lall
Card image George Peretz KC
The General Court’s decision shows the difficulties the European Commission faces in proving selective tax advantages that may constitute unlawful state aid, write George Peretz QC and Tarlochan Lall (Monckton Chambers).
28 July 2020
Negative earnings: how wide is their scope? premium
Card image Nigel Doran
The scope of negative earnings is almost certainly wider than has generally been appreciated, writes Nigel Doran (Macfarlanes).
22 July 2020
JJ Management Consulting: HMRC’s right to conduct informal investigations premium
Card image Kate Ison
Card image Jessica Hocking
A recent Court of Appeal decision reaffirms HMRC’s right to conduct enquiries on an ‘informal’ premise even where there is no statutory basis, write Kate Ison and Jessica Hocking (Bryan Cave Leighton Paisner).
21 July 2020
Landlinx, VAT and call options: HMRC’s famous public disaster premium
Card image Chris Nyland
The treatment of call options had been considered settled for over 40 years, but HMRC now wishes to reimagine it. Chris Nyland (Gowling WLG) analyses the merits of HMRC’s logic and its actions.
20 July 2020
IR35: why (and when) mutuality of obligation matters premium
Card image Derek Francis
Contrary to HMRC’s guidance and CEST tool, mutuality of obligation is pivotal to determining employment status in surprising ways. Derek Francis (Terra Firma Chambers) examines cases showing how.
9 July 2020
Informal enquiries and voluntary disclosures
Card image Emily Clark
Sometimes you can be too relaxed.
25 June 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
Accelerated payment notices and penalties
Card image David Whiscombe
The unsatisfactory truth. 
21 June 2020
NCL Investments: upholding the primacy of accounts premium
Card image Dominic Stuttaford
Card image Susie Brain
Dominic Stuttaford and Susie Brain (Norton Rose Fulbright) examine the Court of Appeal decision.
16 June 2020
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