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Tax effect of BREXIT - May 2016

United Kingdom, European Union - May 26 2016 This article has been prompted by the current debate and forthcoming referendum in the UK on the UK's membership of the European Union ("EU") and...

Heather Gething, Lode Van Den Hende.


Offshore Funds: Is investment via an offshore investment fund objectionable?

United Kingdom - April 14 2016 In this article we compare the different methods of investment following the abolition of exchange control in the early 1980s. We show how offshore...

Heather Gething, Tim West.


Supreme Court applies purposive construction to defeat bank bonus tax avoidance schemes

United Kingdom - March 10 2016 The decision of the Supreme Court in two appeals concerning the effectiveness of bonus arrangements involving allocations of restricted securities to...

Heather Gething, Michael Hunt, Mark Ife.


UK Uncut Legal Action Ltd v HMRC (Goldman Sachs International and Goldman Sachs Services Ltd, interested parties)

United Kingdom - May 28 2013 This case relates to an administrative law challenge, by a member of the public, to a proposed compromise between HMRC and taxpayers (Goldman Sachs...

Heather Gething, Andrew Lidbetter, Nusrat Zar.


Tax disputes briefing

United Kingdom - July 20 2012 From 1973 until October 2004, the taxpayer appellants in Littlewoods overpaid VAT on supplies relating to their catalogue shopping businesses....

Heather Gething, Nick Clayton.