LITIGATION

Georgia Hicks (Devereux Chambers) examines two cases which seek to give authoritative guidance on the application of the Ready Mixed Concrete and business on own account tests.

Oliver Marre

Oliver Marre (5 Stone Buildings) examines a First-tier Tribunal decision that is important for anyone considering inter-group loan structuring.

Karen Killington

Karen Killington (KPMG) considers the impact of a recent case where the CJEU held that a subsidiary was not a fixed establishment.

Angela Savin

Michael Brady

Angela Savin and Michael Brady (KPMG Law) review the impact of a recent Supreme Court ruling.

Richard Doran

Davinder Sahota

A decision of the Upper Tribunal illustrates the difficulties of applying CJEU case law for disputes over pre-Brexit breaches of EU law, write Richard Doran and Davinder Sahota (EY).

Jason Collins

Lauren Redhead

Your quarterly review of developments in the contentious tax world, by Jason Collins and Lauren Redhead (DLA Piper).

Paul Farey

Paul Farey (AECOM) examines two recent decisions that raise some unique considerations and add to the discussion as to what can qualify for plant and machinery allowances.

Will Scott

Susie Brain

Will Scott and Susie Brain (Norton Rose Fulbright) examine an Upper Tribunal decision on the availability of capital allowances in the context of increasingly complex, technical assets used in the power generation industry.

Sophie Lloyd

Rob Smith

A growing number of taxpayers can expect to be involved in ‘early stage’ tax disputes over the coming years. Sophie Lloyd and Rob Smith (Travers Smith) provide a practical guide for their advisers.

Lynnette Bober

Lynnette Bober (Gateley Legal) takes a closer look at a case involving several diverse issues, not least the difficulties in overturning findings of fact by the FTT.

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