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Gratuitous payments

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • September 5 2012

It is pretty unusual these days for a receipt of any kind not to be chargeable to tax one way or another and it is gratifying to read the case of Collins v HMRC TC 2088 where the Tribunal considered the implications of a receipt of $ 2 million

No festive cheer a disappointing end to the ROSIIP QROPS battle

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • December 4 2013

Those in the UK pensions industry will have been following the TMF QROPS (qualifying recognised overseas pension scheme) proceedings all the way

Joint accounts

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • November 30 2012

The recent case of Matthews v HMRC TC 2329 reviewed the inheritance tax implications of a joint bank account

UK Employment Tribunal reform - implications for employers

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • July 24 2012

There are changes afoot!

"A pocketful of mumbles, such are promises"

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • May 16 2012

So sang Simon and Garfunkel in The Boxer, continuing perceptively “All lies and jest."

Hunt (as liquidator of Ovenden Colbert Printers Ltd) v Hosking

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • December 17 2013

The case held that a judge was right to strike out a claim brought by a liquidator under sections 238 and 241 of the Insolvency Act 1986, as the

Business expenses

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • January 31 2011

The recent case of Azam v HMRC TC 895 revisited the old question of business expenses incurred wholly and exclusively for the purposes of the business and the traditional difficulty of duality of purpose

Company residence: a new and helpful decision from the Tax Tribunal

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • September 30 2009

The Tax Tribunal has recently considered the question of corporate residence in the case of Laerstate BV v HMRC

British businessman loses fight against US cartel extradition

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • May 26 2009

The High Court of England and Wales has ruled that British businessman Ian Norris can be extradited to the United States to face trial for obstruction of justice

My sweet lords: Court of Appeal hands down emphatic judgment in Harrison & Harrison v Black Horse Limited

  • Squire Sanders Hammonds
  • -
  • United Kingdom
  • -
  • October 12 2011

Earlier today, at 9:45am on 12 October 2011, the Court of Appeal handed down its long-awaited judgment in Harrison & Harrison v Black Horse Limited 2011 A320102996 dealing with the claim of unfair relationship under Section 140A of the Consumer Credit Act 1974 (the “CCA 1974”