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Thinking - Publication

FIFA’s Member Associations approve package of reforms

Published on 16 May 2016.

“FIFA is currently going through the worst crisis of its history. The current crisis should also be considered as a unique opportunity for FIFA to renew itself.”

Thinking - Publication

Top tips for negotiating football kit sponsorship deals

Published on 27 Jan 2016.

(including considerations when working with betting companies)

Thinking - Publication

Wyscout Forum London 2013 - Image is everything

Published on 12 Jun 2015.

What are image rights?

Thinking - Publication

Virtual roundtable with Corporate Livewire: Sport Law 2015

Published on 12 Jun 2015.

In our Sports Law Roundtable we spoke with four experts from around the world to discuss recent regulatory changes and interesting developments across their field of work.

Thinking - Publication

Judicial developments in recent treaty cases

Published on 06 Sep 2023.

A spate of recent cases concerning the application of double tax treaties has seen the courts and tribunals striving for common¬sense, policy-driven outcomes.

Thinking - Publication

Judicial review: does the Court of Appeal’s decision in Murphy offer taxpayers a glimmer of hope?

Published on 28 Jun 2023. By Adam Craggs, Partner and Liam McKay, Senior Associate

Judicial review provides a constitutionally important judicial check on the exercise of statutory powers by public bodies such as HMRC. However, the wide margin of appreciation afforded to public bodies by the courts, coupled with recent reforms to the judicial review process, make it a remedy of last resort that can be difficult for taxpayers to pursue successfully. In overturning the High Court’s refusal of the taxpayers’ judicial review claim, the Court of Appeal in Murphy v HMRC confirmed that HMRC had breached their legitimate expectation as to the application of an extra-statutory concession. While Murphy is unlikely to be the harbinger of a wholesale rebalancing of the judicial review scales in the taxpayer’s favour, it is a welcome step in the right direction.

Thinking - Blog

FTT prevents HMRC from having two bites of the cherry!

Published on 22 Oct 2014. By Dan Wyatt, Partner

In Lady Henrietta Pearson v HMRC [2014] UKFTT 890 (TC), the First-tier Tribunal (Tax Chamber) ('FTT') concluded that HMRC had "ignored" its previous decision by seeking to reduce the amount of a VAT refund which it had ordered HMRC make to Lady Henrietta Pearson ('the taxpayer').