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INSOLVENCY


Significant employment tax charges can arise in certain insolvency situations where there was never an intention for rewards to be provided in connection with employment, write Jon Preshaw and Ben Proctor (Jon Preshaw Tax).
CA dismisses BT’s restitutionary claim for overpaid VAT.
Are we seeing a slow return to Crown preference (including for corporation tax) by the back door, asks Eloise Walker (Pinsent Masons).
Procedure - application to amend defence: Mercy Global Consult Ltd (in liquidation) v A Adegbuyi-jackson and others [2023] EWCA Civ 1073 (4 October 2023) is not a tax case as such but will be of interest to litigators and some VAT practitioners. The...

A little breathing space.

Matthew Mortimer and Kitty Swanson (Mayer Brown) provide a practical guide.
Piercing the corporate veil? Robert Waterson and Constantine Christofi (RPC) review the draft provisions that will empower HMRC to issue joint liability notices.

Three recent tax-related developments in the insolvency and restructuring sphere.

A failure to learn from history? Eloise Walker (Pinsent Masons) comments on a Budget measure concerning tax and insolvency.
 

Mark Middleditch (Allen & Overy) provides this month’s review of tax developments affecting the City.

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