Supreme Court rejects “very unattractive” HMRC attack on taxpayer’s self assessment return

Supreme Court held that, in common with other documents, a tax return must be interpreted as a whole.

Related briefings

Claim for £25m dismissed due to material non-disclosure on an ex parte application

In Formal Holdings Ltd, Fihag Finanz Und Handels Aktiengesellschaft v Frankland Assets Inc and others [2021] EWHC 1415 (Comm), the High Court dismissed debt and restitutionary claims for over £25 million after finding that there had been material non-disclosure by the Claimants on an ex parte application to extend the validity of the claim form.

Court of Appeal determines scope of several exceptions to the without prejudice rule

In its judgment in Berkeley Square Holdings & Ors v Lancer Property Asset Management Ltd & Ors, the Court of Appeal has provided important clarification of the scope of three separate exceptions to without prejudice privilege, including one which has never previously been applied in England, and another for which the legal basis has been notoriously unclear.

Latest Briefings

Moving to the Cayman Islands

Boasting an enviable lifestyle, modern infrastructure and a highly sophisticated financial services industry and all within a short flight of Miami and other US cities, the Cayman Islands check all the boxes for individuals seeking to relocate to a tax-neutral jurisdiction. As a result, the Cayman Islands have evolved into an increasingly popular place of residence for internationally mobile “remote-workers” and high-net-worth individuals from around the world.

FCA consults on new consumer duty in retail financial markets

Following the April 2019 publication of its feedback statement on a duty of care and potential alternative approaches, the Financial Conduct Authority (FCA) is consulting until 31 July 2021 on a new Consumer Duty that would set clearer and higher expectations for firms’ standards of care towards consumers.

Tech companies: three things you should know from the 2021-22 Quebec budget

The Québec Budget 2021–2022 includes measures encouraging investment to accelerate technology adoption and strengthens several tax measures aimed at the technology sector. The three key tax measures that tech businesses and entrepreneurs should know about are discussed below.

Workplace testing and vaccinations: What employers need to know

Workplace testing has proven to be a crucial piece in the UK government’s jigsaw to get British business back on its feet. But how can businesses implement a workplace testing programme and will the vaccine roll out make a difference?

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