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When is a trust not a trust?
Recording: Originally broadcast: 17 November 2017 The recent English High Court decision in the latest round of the Pugachev legal proceedings …
Supreme Court denies compound interest in taxpayer's claim against HMRC
In Littlewoods Ltd and others v HMRC [2017] UKSC 17, the Supreme Court delivered a controversial decision allowing HMRC's appeal, which means …
When can trustees assert privilege?
Recording: Originally broadcast: 31 October 2017 Faced with requests for disclosure (including from regulators and tax authorities) it can be a …
HMRC's Evasion and Avoidance Strategy: what you need to know
Recording: Originally broadcast Tuesday 5 September 2017 This webinar focussed on recent developments in relation to HMRC's …
Getting Justice in the Tribunal
This note is principally about two Supreme Court cases, R (on the application of UNISON) v Lord Chancellor [2017] UKSC 51 ("the fees case") and …
Privilege: to what is HMRC entitled?
HMRC are not entitled to compel taxpayers or third parties to provide information or documentation that is subject to legal professional privilege, …
The Limits of HMRC's Powers of Investigation
In support of HMRC's powers to enquire into and investigate taxpayers' affairs, Parliament has conferred upon HMRC powers to require taxpayers …
VAT and defined benefit schemes: taxing times ahead
It is more than three years since the European Court ("CJEU") rulings in Wheels and PPG, in which the CJEU found that (a) the supply of …
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