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Blog

Tribunal allows capital allowances claim for expenditure on construction of a quay wall at the Port of Liverpool 

Topic: Tax Take 01.05.2025 Read more
Blog

HMRC Landfill Tax Crackdown

Topic: Tax Take 28.04.2025 Read more
Signpost pointing in different directions
Blog

Criminal Offences and Prosecutions for Tax Fraud

Topic: Tax Take 24.04.2025 Read more
Blog

Court of Appeal confirms that compensatory payments made to settle regulatory investigations are not penalties

Topic: Tax Take 10.04.2025 Read more
Signpost pointing in different directions
Blog

Business Briefing: Navigating The New US-UK Trade Tariffs

Topic: Tax Take 07.04.2025 Read more
Signpost pointing in different directions
Blog

UT allows company's appeal as payment to EBT was not earnings of its employee

Topic: Tax Take 03.04.2025 Read more
Blog

Judicial review in tax disputes – an overview

Topic: Tax Take 27.03.2025 Read more
Blog

Court allows taxpayer's appeal and agrees the "exceptional circumstances" exemption was satisfied

Topic: Tax Take

Published by Alexis Armitage, Senior Associate

In A Taxpayer v HMRC [2025] EWCA Civ 106, the Court of Appeal allowed the taxpayer's appeal, agreeing with the First-tier Tribunal's decision that the "exceptional circumstances" exemption in paragraph 22(4), Schedule 45, Finance Act 2013, was satisfied.

20.03.2025 Read more
Blog

High Court permits recission in EBT case enabling taxpayers to avoid IHT liability

Topic: Tax Take 13.03.2025 Read more
Blog

Tribunal allows taxpayer's appeal in R&D relief claim

Topic: Tax Take

Published by Daniel Williams, Associate

In Stage one Creative Services Ltd v HMRC [2024] UKFTT 1059 (TC), the First-tier Tribunal allowed the taxpayer's appeal against HMRC's decision to refuse R&D relief claims on the basis that the relevant projects were not "subsidised" or "contracted out".

06.03.2025 Read more

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