We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
Lexology logo
  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-10 of 613

United Kingdom Supreme Court rules on setting aside trustee decisions

  • Dentons
  • -
  • United Kingdom
  • -
  • May 16 2013

In a historic judgment, a special seven member Supreme Court has clarified two grounds on which the courts may set aside trustee decisions. These

Trustee knowledge update - May 2013

  • CMS Cameron McKenna
  • -
  • United Kingdom
  • -
  • May 15 2013

Welcome to the May 2013 edition of our Trustee Knowledge Update. It aims to inform trustees about changes in the law to help them to comply with the

The UK Supreme Court rules on the ability to set aside transactions in the case of trustees' errors

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • May 15 2013

Where trustees have undertaken transactions with unintended consequences (usually unwanted or unexpected tax consequences), they have been able to

Trustees' taxing mistakes - Supreme Court applies a likeability test

  • Clifford Chance LLP
  • -
  • United Kingdom
  • -
  • May 10 2013

The rule in Hastings-Bass allowed the court to set aside decisions made by trustees if the decisions had unintended consequences, usually as to tax

Trustee fiduciary duties: decision in Futter and Pitt

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • May 10 2013

The Supreme Court decision in Futter v HMRC Pitt v HMRC was published yesterday (9 May 2013). I have been following the case closely to see what

Accountants, lawyers and the privileged class: R v Special Commissioner of Income Tax

  • Clayton Utz
  • -
  • Australia, United Kingdom
  • -
  • May 9 2013

Legal professional privilege is a fundamental right attaching to qualifying communications between lawyers and their clients. The ATO has conceded

Termination payments: don't forget the breakdown

  • RPC
  • -
  • United Kingdom
  • -
  • May 8 2013

In an encouraging win for taxpayers, the First-tier Tribunal ('FTT') in Johnson v HMRC 1 allowed an appeal relating to a termination payment under a

Sale in execution regulations remain anti-competitive despite era of consumer protection

  • Werksmans Attorneys
  • -
  • United Kingdom
  • -
  • May 7 2013

Distressed sales and bank repossessed sales in execution continue to be a desirable option for most bargain hunters such as savvy first time home

Tribunal allows VAT appeal and accepts that letter was sent to HMRC

  • RPC
  • -
  • United Kingdom
  • -
  • May 1 2013

The First-tier Tribunal ('FTT') has allowed the taxpayer's appeal in Exeter Estates Ltd v HMRC against a decision of HMRC that it had opted to tax

Dividends : NIC

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • April 29 2013

It has been announced that PA Holdings Limited has withdrawn its appeal to the Supreme Court. Accordingly, the Court of Appeal judgment in HMRC v PA