Thinking
Publication
The Drop by RPC
Topic: Consumer Brands and Retail 29.04.2026 Read more
Blog
Statutory Residence Test - Tribunal rejects HMRCs arguments
Topic: Tax Take 13.08.2026 Read more
Blog
Construction and Engineering Law 2026
Topic: Construction 11.08.2026 Read more
Blog
The hosting defence – shining a light on algorithms and content creator partnerships
Topic: IP 10.08.2026 Read more
Publication
Money Covered: The Week That Was – 7 August 2026
Topic: Professional and Financial Risks 07.08.2026 Read more
Publication
Take 10: 7 August 2026
Topic: Media 07.08.2026 Read more
Publication
ML Covered - August 2026
Topic: Insurance and Reinsurance 07.08.2026 Read more
Publication
The Week That Was - 7 August 2026
Topic: ConstructionWelcome to the week that was on 7 August 2026. Here is a round-up of key events in the construction sector over the last seven days.
07.08.2026 Read more
Blog
General Liability newsletter – August 2026
Topic: Insurance and Reinsurance 07.08.2026 Read more
Blog
Court of Appeal confirms loan from EBT does not constitute taxable earnings
Topic: Tax TakeIn HMRC v MR Currell Ltd [2026] EWCA Civ 445, the Court of Appeal upheld the decision of the Upper Tribunal and confirmed that a genuine loan, which was expected to be repaid, did not constitute taxable earnings under section 62, Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003). The case was distinguishable from RFC 2012 plc (in liquidation) (formerly The Rangers Football Club plc) v Advocate General for Scotland [2017] STC 155 (Rangers).
06.08.2026 Read more
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