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CROWN-PREFERENCE


The resurgence of crown preference: the dog in the manger premium
Card image Eloise Walker
Are we seeing a slow return to Crown preference (including for corporation tax) by the back door, asks Eloise Walker (Pinsent Masons).
30 November 2023
HMRC v Part 26A: can you cram the Crown? premium
Card image Abby Martin Lisa Rickelton Alex Lewis
HMRC has recently had mixed fortunes when challenging ‘Part 26A cram downs’, as Lisa Rickelton, Alex Lewis and Abby Martin (FTI Consulting) report. 
26 July 2023
The return of Crown preference
Card image Eloise Walker
A failure to learn from history? Eloise Walker (Pinsent Masons) comments on a Budget measure concerning tax and insolvency.
 
6 November 2018
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