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How to win reasonable excuse cases premium
A step-by-step guide for advisers, by Tolley®Guidance.
11 October 2022
Purpose-based rules: have we hit BlackRock-bottom? premium
Card image Constantine Christofi

The targeted anti-avoidance provisions that contain motive tests are being applied in ways which prevent the tax system from operating effectively, writes Constantine Christofi (RPC).

18 August 2022
Significantly influential: the BlueCrest salaried members appeal starpremium
Card image Oliver Marre
Card image Amanda Hardy KC
The result of the BlueCrest appeal represents a good outcome for many businesses structured as LLPs, write Amanda Hardy QC and Oliver Marre (5 Stone Buildings). 
21 July 2022
The General Court’s flawed decision on CFC state aid premium
Card image Paul Davison
Card image Helen Buchanan
The judgment reads as something of a ‘whitewash’, supporting the Commission on every ground, write Paul Davison and Helen Buchanan (Freshfields Bruckhaus Deringer). 
22 June 2022
The Court of Appeal’s guidance on IR35 employment status starpremium
Card image Georgia Hicks
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.
26 May 2022
JTI Acquisition: the FTT casts a wide net on unallowable purpose starpremium
Card image Oliver Marre
Oliver Marre (5 Stone Buildings) examines a First-tier Tribunal decision that is important for anyone considering inter-group loan structuring.
25 May 2022
A tale of two companies in two cities: the CJEU’s ruling on fixed establishment in Berlin Chemie premium
Card image Karen Killington
Karen Killington (KPMG) considers the impact of a recent case where the CJEU held that a subsidiary was not a fixed establishment.
27 April 2022
NCL Investments: an 11-0 taxpayer victory premium
Card image Angela Savin
Card image Michael Brady
Angela Savin and Michael Brady (KPMG Law) review the impact of a recent Supreme Court ruling.
21 April 2022
VolkerRail: applying retained EU case law in pre-Brexit years premium
Card image Richard Doran
Card image 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).
20 April 2022
Contentious tax quarterly premium
Card image Jason Collins
Card image Lauren Redhead
Your quarterly review of developments in the contentious tax world, by Jason Collins and Lauren Redhead (DLA Piper). 
7 April 2022
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