Thinking

Two people buying food from a stall
Publication

The Drop by RPC

Topic: Consumer Brands and Retail 29.04.2026 Read more
Blog

Ofcom publishes Register of Categorised Services

Topic: Media 17.07.2026 Read more
Stylish, happy man using his phone with purple wall behind him
Blog

Online Safety: Age Assurance, one year on

Topic: Media 17.07.2026 Read more
Publication

Money Covered: The Week That Was – 17 July 2026

Topic: Professional and Financial Risks 17.07.2026 Read more
Signpost pointing in different directions
Blog

Supreme Court confirms capital allowances not available for expenditure on windfarm

Topic: Tax Take 16.07.2026 Read more
Man using his phone in futuristic setting
Publication

Cyber_Bytes - Issue 82

Topic: Data and privacy 14.07.2026 Read more
Man cycling next to a bus
Publication

ML Covered - July 2026

Topic: Insurance and Reinsurance 10.07.2026 Read more
Publication

Money Covered: The Week That Was – 10 July 2026

Topic: Professional and Financial Risks

Published by Rachael Healey, Partner and more.

Welcome to The Week That Was on 10 July 2026. Here is a round-up of key events in the financial services sector over the last seven days.

10.07.2026 Read more
Publication

Take 10: 10 July 2026

Topic: Media 10.07.2026 Read more
Blog

Upper Tribunal allows taxpayer's appeal in asset hive down case

Topic: Tax Take

Published by Jasprit Singh, Senior Associate

In CATS North Sea Ltd v HMRC [2026] UKUT 142 (TCC), the Upper Tribunal considered oil ring-fence and transfer of trade provisions and found that the taxpayer's calculation of its balancing charge was correct. The decision turned on the application of transfer of trade provisions in Chapter 1 of Part 22 of the Corporation Tax Act 2010 and the extent to which those provisions took account of ring-fencing provisions in respect of oil-related activities in Part 8 of the Corporation Tax Act 2010.

09.07.2026 Read more

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