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Other cases that caught our eye: 19 February 2021

Professional indemnity

C Gosden & anor v Halliwell Landau (a firm) & anor [2021] EWHC 159 (Comm) (2 February 2021) is a professional indemnity case rather than a tax case but it will be of interest to private client practitioners because of the discussion in paras 34-52 of various IHT issues including the pre-owned assets tax. It is a good example of all parties to a dispute struggling to understand some complex tax issues and is a salutary reminder to all involved in PI and similar litigation of the importance of expert tax evidence.

Read the decision.

Liquidator’s claim re unpaid PAYE and NICs

In Re Ethos Solutions Ltd Hall (as liquidator of Ethos Solutions Ltd) v Nasim and others [2021] EWHC 142 (Ch) (4 February 2021) is not a tax case but it raises interesting issues on tax in insolvency proceedings. The liquidator’s claim that no consideration...

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