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CLAWBACKS


Selling an EOT-owned company: when can it be done and what are the consequences? premium
Card image David Pett
David Pett (Temple Tax Chambers) discusses the trustee’s duties to consider what is in the best interests of the beneficiaries as a class, how the sale proceeds are to be distributed and the tax consequences of any sale.
22 May 2024
Taxing excess Covid-19 support payments starpremium
Card image Helen Adams
Card image Richard Morley
Helen Adams and Richard Morley (BDO) explore how HMRC is able to recover excessive Covid-19 support payments. 
25 August 2020
Negative earnings: how wide is their scope? premium
Card image Nigel Doran
The scope of negative earnings is almost certainly wider than has generally been appreciated, writes Nigel Doran (Macfarlanes).
22 July 2020
Martin and tax on remuneration clawbacks
Card image Mark Groom

The Upper Tribunal decision in the Julian Martin case paves the way for a fairer tax treatment of remuneration clawbacks, writes Mark Groom, partner, Deloitte

2 October 2014
What's missing from the Budget?
Card image Paul Stainforth

Views from tax professionals on missed opportunities in the Budget.

28 March 2013
EDITOR'S PICKstar
NEWSRSS Read all
Lineker case settled
10 December 2024
CASESRSS Read all
C Hoyle and others v HMRC
11 December 2024
Five key cases of 2024
11 December 2024
R Grint v HMRC
4 December 2024
IN BRIEFRSS Read all
VAT on livestream events
4 December 2024
MOST READ Read all
L v HMRC
4 December 2024
R Grint v HMRC
4 December 2024
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