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Thinking - Blog

Hot off the Press: COVID-19 - Your workforce: a Q&A on claiming for wage costs through the Job Retention Scheme

Published on 27 Mar 2020. By Patrick Brodie, Partner, Head of Employment, Engagement and Equality and Kelly Thomson, Partner, ESG Strategy Lead

On 26th March, HMRC issued guidance on claiming for wage costs through the Coronavirus Job Retention Scheme. We explore some answers to key questions and add some questions of our own.

Thinking - Blog

COVID-19 Your workforce: a caution against putting equality on the backburner

Published on 27 Mar 2020. By Kelly Thomson, Partner, ESG Strategy Lead and Rachel Pears, Associate Director, Responsible Business & Employment Counsel

UK business, like much of the rest of the world, is and will, for some time, remain firmly in the grip of COVID-19's tentacles.

Thinking - Blog

COVID 19 Your workforce: What on earth is "furlough"?

Published on 24 Mar 2020. By Kelly Thomson, Partner, ESG Strategy Lead and Patrick Brodie, Partner, Head of Employment, Engagement and Equality

Meaning of furlough, especially in the context of companies dealing with the impact of COVID-19.

Thinking - Blog

COVID-19 Your workforce: pay and costs - practical ideas our clients are exploring

Published on 24 Mar 2020. By Patrick Brodie, Partner, Head of Employment, Engagement and Equality and Kelly Thomson, Partner, ESG Strategy Lead

COVID-19 Your workforce: pay and costs - practical ideas our clients are exploring. These are extraordinary times that place extraordinary pressures on all of us, including dealing with your workforce. We set out below some ideas that we are hearing about from our clients and some areas you may wish to think about in terms of your employee costs.

Thinking - Blog

COVID-19 Your workforce: supporting mental health when home working

Published on 24 Mar 2020. By Kelly Thomson, Partner, ESG Strategy Lead and Patrick Brodie, Partner, Head of Employment, Engagement and Equality

COVID-19 Your workforce: supporting mental health when home working. Many of us are working from home during this crisis and while this can be an effective way of working for some, it is less happy for others; loneliness, caring for vulnerable dependants and challenging home environments are all being experienced. There may be members of your teams who fall into these categories.

Thinking - Blog

Sharpen your blue pencil: the doctrine of severance in employment cases

Published on 15 Aug 2019. By Kelly Thomson, Partner, ESG Strategy Lead and Patrick Brodie, Partner, Head of Employment, Engagement and Equality

In Tillman v Egon Zehnder Ltd [2019] UKSC 32, one such business asked the Supreme Court to reconsider the law and to change it to be fit for modern day purposes. In its landmark judgment handed down in July, the Supreme Court has done so. The core facts of the case are not unusual. Egon Zehnder (EZ) is a global specialist executive search and recruitment business. EZ recruited Mary-Caroline Tillman in 2004. As the High Court judge observed, the company regarded Ms Tillman as “a bit special”. She was recruited into a senior role on a salary of £120,000 and first year bonus of £100,000 and then rose steadily through the ranks of the organisation. By 2012, Ms Tillman was joint global head of the company’s financial services practice and a shareholder in the Swiss holding company.

Thinking - Blog

Put your little stone in the great mosaic

Published on 07 Mar 2018. By Kelly Thomson, Partner, ESG Strategy Lead

IWD is a day designed to galvanize such desire for change into real, sustainable action by people, by business and by government. And on Thursday 8th March many of us will pause for thought. In our reflections, one question will come up time and time again: what can I actually do to improve gender equality?

Thinking - Video

Gender Pay Gap Reporting – are you ready?

Published on 27 Apr 2016.

Hear Patrick Brodie and Kelly Thomson discuss the requirements on businesses to comply with Gender Pay Gap Reporting legislation.

Thinking - Publication

Some holiday pay reading

Published on 26 Feb 2016.

A new decision on holiday pay and commission.

Thinking - Publication

Employment update, December 2015

Published on 09 Feb 2016.

Implied terms: when can a term be implied into a contract?

Thinking - Publication

Employment update, November 2015

Published on 17 Dec 2015.

Penalty clauses: what is the test where a clause is claimed to be unenforceable?

Thinking - Publication

Employment update, October 2015

Published on 23 Nov 2015.

Whistleblowing: A dispute about terms of employment can be a matter of “public interest”

Thinking - Publication

Employment update, September 2015

Published on 07 Oct 2015.

HR assistance in disciplinary procedures: how much is too much?

Thinking - Blog

Restrictive Covenant Clause Enforced Despite it Containing a Drafting Error

Published on 17 Apr 2014.

The High Court has just handed down its judgment in the case of Prophet Plc v Huggett.

Thinking - Blog

Different Emails, Read Together, Can be a Qualifying Whistleblowing Disclosure

Published on 21 Mar 2014.

In the case of Norbrook Laboratories (2B) Limited v Shaw the EAT considered whether emails sent to different recipients could be taken as a whole to amount to a qualifying disclosure for the purposes of a whistleblowing claim.

Thinking - Blog

British National Working Overseas Has No Right to Bring a Claim in the Employment Tribunals

Published on 07 Feb 2014.

For employers who engage staff to work overseas, determining whether the can bring a claim in the Employment Tribunals is becoming increasing difficult.

Thinking - Blog

Collective Redundancy Consultation: Expiry of Fixed Term Contract Does Not Count Towards 20+ Headcount

Published on 07 Feb 2014. By Patrick Brodie, Partner, Head of Employment, Engagement and Equality

University College v University of Stirling [2014] CSIH 5.

Thinking - Blog

Report Card

Published on 28 Jan 2013.

We're casting our critical eye over the Government's employment law proposals and writing its school report.

Thinking - Blog

Faith and Freedom

Published on 27 Jan 2013.

In a debate that has lasted several years, one of my colleagues and I have been at odds on the case of Lillian Ladele, the Islington registrar who refused to conduct civil partnership ceremonies.

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Thinking - Publication

Tax Bites - July 2025

Published on 01 Jul 2025. By Adam Craggs, Partner and Daniel Williams, Associate

Welcome to the latest edition of RPC's Tax Bites – providing monthly bite-sized updates from the tax world.

Thinking - Podcast

Taxing Matters: When tax advice goes wrong: professional negligence in tax disputes

Published on 26 Jun 2025.

In this episode, our host and Senior Associate at RPC, Alexis Armitage, is joined by colleagues Helen Kerr and Tom Wild from RPC's Professional Liability team to explore how professional negligence claims can arise during the lifecycle of a tax dispute.

Thinking - Blog

Upper Tribunal dismisses IR 35 challenge

Published on 26 Jun 2025. By Jasprit Singh, Senior Associate

In George Mantides Ltd v HMRC [2025] UKUT 00124 (TCC), the Upper Tribunal dismissed the company's appeal against an income tax determination and national insurance decision. Whilst the UT set aside the earlier decision of the First-tier Tribunal on the basis that there were errors in the assessment of the hypothetical contract, ultimately it came to the same conclusion that the hypothetical contract was one of employment for the purposes of IR35.

Thinking - Publication

V@ update - June 2025

Published on 20 Jun 2025. By Adam Craggs, Partner and Jasprit Singh, Senior Associate

Welcome to the May 2025 edition of RPC's V@, our monthly update which provides news and insightful analysis from the VAT world.

Thinking - Blog

Improving HMRC’s Approach to Dispute Resolution

Published on 19 Jun 2025. By Adam Craggs, Partner and Liam McKay, Of Counsel

This article considers the recently launched consultation aimed at modernising HMRC’s approach to resolving tax disputes.

Thinking - Blog

No Retreat on UK Digital Services Tax – For Now

Published on 12 Jun 2025. By Adam Craggs, Partner and Liam McKay, Of Counsel

This blog considers recent speculation concerning the future of the UK's Digital Services Tax in the context of trade negotiations between the UK and the USA.

Thinking - Blog

Court of Appeal confirms pre-construction costs qualify for capital allowances

Published on 05 Jun 2025. By Daniel Williams, Associate

In Orsted West of Duddon Sands (UK) Ltd and others v HMRC [2025] EWCA Civ 279, the Court of Appeal held that expenditure incurred in designing windfarms and on studies informing the installation could qualify for capital allowances.

Thinking - Publication

Tax Bites - June 2025

Published on 03 Jun 2025. By Adam Craggs, Partner and Daniel Williams, Associate

Welcome to the latest edition of RPC's Tax Bites – providing monthly bite-sized updates from the tax world.

Thinking - Blog

New Cryptoasset reporting obligations for businesses

Published on 02 Jun 2025. By Adam Craggs, Partner and Michelle Sloane, Partner and Liam McKay, Of Counsel

The UK is adopting the OECD’s Cryptoasset Reporting Framework (CARF) and expanding it to include domestic data collection and reporting requirements. Starting from 1 January 2026, businesses operating in the cryptoasset sector will face new obligations to collect and report data to HMRC.

Thinking - Blog

New reporting obligations for Cryptoasset users

Published on 02 Jun 2025. By Adam Craggs, Partner and Michelle Sloane, Partner and Liam McKay, Of Counsel

The UK is adopting the OECD’s Cryptoasset Reporting Framework (CARF) and expanding it to include domestic data collection and reporting requirements. From 1 January 2026, users of cryptoasset service providers will be required to provide identifying information to those providers, which may then be reported to HMRC.

Thinking - Blog

Blowing the whistle!

Published on 29 May 2025. By Adam Craggs, Partner and Tom Holden, Associate

Adam Craggs and Tom Holden consider the US and Canadian 'whistleblower' models in light of the government's plans for a new reward scheme inspired by these, as well as the existing HMRC rewards scheme this initiative will complement.

Thinking - Publication

Customs and excise quarterly update – May 2025

Published on 28 May 2025. By Adam Craggs, Partner and Michelle Sloane, Partner

Welcome to the May 2025 edition of RPC's Customs and excise quarterly update.

Thinking - Publication

V@ update - May 2025

Published on 28 May 2025. By Adam Craggs, Partner and Jasprit Singh, Senior Associate

Welcome to the May 2025 edition of RPC's V@, our monthly update which provides news and insightful analysis from the VAT world.

Thinking - Blog

Contentious Tax Quarterly Review – Spring 2025

Published on 22 May 2025. By Adam Craggs, Partner and Liam McKay, Of Counsel

This Contentious Tax Review provides an update on a number of recent important decisions in the tax disputes arena.

Thinking - Blog

Former England captain's IR35 battle with HMRC ends in a score draw

Published on 15 May 2025. By Alexis Armitage, Senior Associate

In Bryan Robson Ltd v HMRC [2025] TC09408, the First-tier Tribunal considered the IR35 legislation in relation to ex-England footballer Bryan Robson. It found payments made for his ambassadorial role at Manchester United fell within the scope of the IR35 legislation, while payments made to him in respect of his image rights did not.

Thinking - Podcast

Taxing Matters: Mental Health Awareness Week: breaking down mental barriers in the mind with Jo Maughan

Published on 13 May 2025.

In this special Mental Health Awareness Week episode of Taxing Matters, host Alexis Armitage welcomes Jo Maughan, career coach and former tax director, to discuss how professionals can manage their critical inner voice and break down mental barriers in their mind.

Thinking - Blog

Challenging HMRC's Debt Management Actions - Lessons Learned from Local Fuel Ltd

Published on 08 May 2025. By Michelle Sloane, Partner and Daniel Williams, Associate

Michelle Sloane and Daniel Williams consider when a private law action, rather than judicial review, is appropriate to challenge a decision taken by HMRC's debt management team.

Thinking - Publication

Tax Bites - May 2025

Published on 01 May 2025. By Adam Craggs, Partner and Daniel Williams, Associate

Welcome to the latest edition of RPC's Tax Bites – providing monthly bite-sized updates from the tax world.

Thinking - Blog

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

Published on 01 May 2025. By Jasprit Singh, Senior Associate

In The Mersey Docks and Harbour Company Ltd v HMRC [2024] UKFTT 1163 (TC), the First-tier Tribunal allowed the company's claim for capital allowances in respect of expenditure incurred on the construction of a quay wall at a new deep-water container terminal at the Port of Liverpool.

Thinking - Podcast

Taxing Matters: Tax risk for professionals and professional businesses with Thomas Slipanczewski, Associate Director at Deloitte

Published on 29 Apr 2025.

In this episode of Taxing Matters, Senior Associate and Taxing Matters host, Alexis Armitage is joined by Thomas Slipanczewski, who is an Associate Director at Deloitte in their tax controversy team, to discuss task risk for regulated professionals and professional businesses.

Thinking - Blog

HMRC Landfill Tax Crackdown

Published on 28 Apr 2025. By Michelle Sloane, Partner and Daniel Williams, Associate

In recent years, HMRC has markedly increased its compliance activity in relation to Landfill Tax and it is therefore important that businesses operating in this area are aware of common issues that are triggering time-consuming tax enquiries, subsequent disputes and litigation.

Thinking - Blog

Criminal Offences and Prosecutions for Tax Fraud

Published on 24 Apr 2025. By Adam Craggs, Partner and Daniel Williams, Associate

Adam Craggs and Daniel Williams consider HMRC's approach to investigation and prosecution of various tax fraud offences, and deferred prosecution agreements and unexplained wealth orders.

Thinking - Publication

V@ update - April 2025

Published on 23 Apr 2025. By Adam Craggs, Partner and Jasprit Singh, Senior Associate

Welcome to the April 2025 edition of RPC's V@, our monthly update which provides news and analysis from the VAT world.

Thinking - Blog

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

Published on 10 Apr 2025. By Daniel Williams, Associate

In ScottishPower (SCPL) Ltd and others v HMRC [2025] EWCA Civ 3, the Court of Appeal held that compensatory payments made to consumers in settlement of regulatory investigations were not penalties and therefore were deductible for corporation tax purposes.

Thinking - Blog

Business Briefing: Navigating The New US-UK Trade Tariffs

Published on 07 Apr 2025. By Michelle Sloane, Partner and Liam McKay, Of Counsel

The Trump administration has introduced sweeping tariffs on goods imported into the United States. This move is expected to cause significant disruption to global trade, with notable consequences for UK businesses. As the ripple effects unfold, understanding the scope of the tariffs and how to respond strategically will be crucial for UK businesses looking to protect their margins, adapt their operations, and plan confidently for the future.

Thinking - Blog

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

Published on 03 Apr 2025. By Tom Holden, Associate

In M R Currell Ltd v HMRC [2024] UKUT 00404, the Upper Tribunal set aside the First-tier Tribunal's decision and held that a payment from a company to an employee benefit trust was not taxable earnings as the facts were distinguishable from those in RFC 2012 plc (formerly The Rangers Football Club plc) v Advocate General for Scotland [2017] UKSC 45.

Thinking - Publication

Tax Bites: April 2025

Published on 01 Apr 2025. By Adam Craggs, Partner and Daniel Williams, Associate

Welcome to the latest edition of RPC's Tax Bites – providing monthly bite-sized updates from the tax world.

Thinking - Blog

Judicial review in tax disputes – an overview

Published on 27 Mar 2025. By Adam Craggs, Partner and Liam McKay, Of Counsel

Judicial review remains an important tool for taxpayers to challenge HMRC's decisions, and it is important for taxpayers and practitioners to have a clear understanding of the judicial review process.

Thinking - Publication

V@ update - March 2025

Published on 26 Mar 2025. By Adam Craggs, Partner and Jasprit Singh, Senior Associate

Welcome to the March 2025 edition of RPC's V@, our monthly update which provides news and analysis from the VAT world.

Thinking - Podcast

Taxing Matters: Navigating the human side of tax disputes with Mark Bevington of ADE Tax

Published on 26 Mar 2025.

In our latest episode of RPC's Taxing Matters, podcast host and Senior Associate, Alexis Armitage, is joined by Mark Bevington managing principal and founder of ADE Tax.