12 Feb, 2024 Fake cases and real consequences: the risks of relying on AI in litigation By Jackelyn West Oliver Jeffcott Blaise Kingan The recent case of Harber v HMRC in the First-tier Tax Tribunal (the FTT) has resulted in considerably more commentary over the last...
07 Dec, 2023 Play your cards right: betting company secures DPA in relation to historic bribery By Helen Harvey Victoria Braid What started off in 2019 as an HMRC investigation into the activities of Entain Plc’s (Entain) former Turkish-facing online betting and...
24 Nov, 2023 Autumn Statement 2023 - private client perspective By Nicholas Harries Klara Kronbergs After much speculation concerning significant reforms to inheritance tax (IHT) - including a cut to the headline rate, an increase to the...
15 Nov, 2023 Supreme Court allows Danish tax authority to litigate in English courts By Edward Reed Alice Mason Victoria Braid The Supreme Court has recently ruled that a claim brought by the Danish Customs and Tax Administration, Skatteforvaltningen (SKAT), is...
25 Jul, 2023 Crime and (deferred) Punishment: What Entain tells us about the role of HMRC and prosecuting bodies By Helen Harvey Victoria Braid In May 2023, FTSE 100 company Entain Plc (Entain) announced that it anticipated receiving a “substantial” financial penalty following an...
11 Apr, 2023 IR35 and Lineker v HMRC - he thinks it’s all over; HMRC aren’t so sure… By John Clapham Philip Swinburn In one of the more high-profile IR35 cases involving well-known media personalities, Gary Lineker has scored a victory against HMRC in...
10 Feb, 2023 Financial Times Adviser: Understanding HMRC's approach to careless and deliberate tax behaviours By Gideon Sanitt Ben Webster Sophie Rhind The revelations about Nadhim Zahawi and the widely reported suggestion that he paid a tax penalty for a “careless but not deliberate”...
03 Feb, 2023 The pursuit of tax: HMRC face increased pressure to boost tax revenue By Klara Kronbergs A recent report, published by the House of Commons Public Accounts Committee on 11 January, urges HMRC to increase the resources given to...
02 Feb, 2023 New failure to prevent offences coming soon – but will they prevent anything? By Helen Harvey Aaliyah Sattar The news that - finally - the government plans to introduce new failure to prevent (“FTP”) offences in the economic crime sphere has been...
21 Dec, 2022 OTS report on hybrid working highlights the need for change By Philip Swinburn The Office of Tax Simplification issued their parting gift on 20 December setting out the complexities associated with hybrid and...
20 Dec, 2022 Pillar Two safe harbour among raft of OECD consultations By Bezhan Salehy The OECD has today published a package of BEPS 2.0 policy documents that will give tax aficionados plenty to read by the fireside over...
14 Dec, 2022 Will the Edinburgh Reforms make a difference? By Alexandra Green Michael Sholem Gavin Haran On 9 December, the Chancellor announced a package of over 30 reforms to the UK’s financial regulations, an attempt to achieve the biggest...
13 Dec, 2022 EU Council agrees minimum tax directive By Bezhan Salehy The EU delivered an early Christmas present for supporters of the OECD Pillar Two global minimum tax initiative on Monday, as Member...
28 Nov, 2022 UK MDR and DAC6 By Jeremy McCallum HMRC has published its summary of responses to the consultation process with respect to the UK mandatory disclosure rules (UK MDR). The...
24 Nov, 2022 Expenses of management: what the judgment in Centrica means for the deductibility of deal fees By Lawrence Parkin The Court of Appeal's judgment in HMRC v Centrica Overseas Holdings Limited denies a corporation tax deduction for a range of sell-side...
18 Nov, 2022 Autumn Statement 2022 - full steam ahead for UK implementation of global minimum tax By Lucy Urwin The Chancellor has confirmed that the UK Government is to press ahead across the board with UK implementation of the new global minimum...