Our Insights

Ingenious LLPs v HMRC – Permission to appeal partially granted

In the latest instalment of the long-running dispute over various film and game investment schemes, the Court of Appeal grants partial permission for the appeal to be heard in its court.

Guidance released on new Double Tax Dispute Resolution

First Insight into HMRC’s use of Corporate Criminal Offences Powers

CJEU release its KA Deka Judgment

Private residence relief: lessons from recent case law by Senior Associate Helen McGhee

This article was originally published by the Tax Journal on 31st of January

There is more to Inverclyde than meets the eye

HMRC Business Brief on Settlement of Statutory Double Tax Relief Claims Affected by the FII and CFC Dividend GLOs

There are no frozen personal bank accounts or other assets in Switzerland in the name of Viktor Yanukovych

The Swiss Federal Councils Decision of 13 December 2019 to extend for one year its freeze on the assets of President Yanukovych and his entourage.

Loss Relief, Impact of Relocating Your Company

An opinion on the AURES Holdings case (C-405/18)

Brexit: What happens if Parliament fails to approve the new deal?

There are 3 possible routes the UK could go down if the WAB has not received royal assent by exit day which, following an agreement with the EU on the 28th October to another extension, is now set to be 31st January 2020. First, as it has not yet left the EU, the UK could revoke its Article 50 Notice thereby withdrawing its intention to leave the EU.