The Court of Appeal in Burlington Loan Management v HMRC [2026] EWCA Civ 461 has clarified when treaty anti-abuse rules actually apply. HMRC lost. Here is what CFOs with cross-border structures, intragroup debt, and withholding tax positions need to do now.
The Upper Tribunal confirms in Saunders v HMRC [2025] UKUT 374 that LTIP cash payments received after leaving the UK remain taxable as employment income. Split-year treatment does not shelter earnings attributable to UK-resident employment duties. Direct CFO action points on PAYE obligations and scheme design.
The UK Supreme Court heard oral arguments on 18 and 19 May 2026 in HMRC v ScottishPower (SCPL) Limited and
On 15 April 2026, the Supreme Court handed down its unanimous judgment in Orsted West of Duddon Sands (UK) Ltd
Upper Tribunal hands taxpayers a clear win on multiple supplies in takeaway VAT disputes. On 19 May 2026 the Upper
HMRC published Revenue and Customs Brief 5 (2026) on 21 May 2026, introducing a temporary 5% VAT rate for specific
Three days ago, on 18 May 2026, HMRC quietly flipped the switch on one of the biggest changes to the
As a CFO advising PE firms and family offices, I watch tribunal cases like a hawk. Not for sport, but
As a CFO navigating the VAT minefield, few things sharpen your focus like a seven-year battle over marshmallows. Innovative Bites
I’ve seen too many offshore payroll ‘innovations’ pitched as NIC savers. The Upper Tribunal’s recent Bilfinger Salamis UK Limited v
