Thinking
Court allows taxpayer's appeal and agrees the "exceptional circumstances" exemption was satisfied
Topic: Tax Take 20.03.2025 Read moreEmployment Rights Bill: 10 key amendments explained
Topic: Employment 13.03.2025 Read more
High Court permits recission in EBT case enabling taxpayers to avoid IHT liability
Topic: Tax Take 13.03.2025 Read more6 April 2025 - date confirmed for UK consumer protection law regime overhaul
Topic: Retail Therapy 12.03.2025 Read more
Another blow for Italian regional authorities in Italian Swaps saga judgment
Topic: Commercial Disputes 12.03.2025 Read more
Vehicle Finance Redress Scheme seems to be down the road
Topic: Professional and Financial Risks 11.03.2025 Read more
Leveraging ABC frameworks for ESG compliance
Topic: ESG 06.03.2025 Read moreTribunal allows taxpayer's appeal in R&D relief claim
Topic: Tax TakeIn Stage one Creative Services Ltd v HMRC [2024] UKFTT 1059 (TC), the First-tier Tribunal allowed the taxpayer's appeal against HMRC's decision to refuse R&D relief claims on the basis that the relevant projects were not "subsidised" or "contracted out".
06.03.2025 Read moreFRC thematic review: climate-related financial disclosures by AIM and large private companies
Topic: ESG 04.03.2025 Read moreThe PCR's "heavy responsibility": CAT Judgment in Riefa v Apple and Amazon emphasizes the high standards expected of a PCR
Topic: Commercial DisputesThe Competition Appeal Tribunal (the Tribunal) recently handed down an important judgment, refusing to certify the proposed collective proceedings in Christine Riefa Class Representative v Apple Inc. & Amazon.com, Inc. After two certification hearings, the Tribunal was not satisfied that it would be just and reasonable for the Proposed Class Representative (the PCR) to bring the proceedings following concerns relating to Professor Riefa's understanding of the PCR's funding arrangements. The judgment reiterates the strict requirements and high standards expected of a PCR.
27.02.2025 Read more
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