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Taxing excess Covid-19 support payments starpremium
Card image Helen Adams
Card image Richard Morley
Helen Adams and Richard Morley (BDO) explore how HMRC is able to recover excessive Covid-19 support payments. 
25 August 2020
Negative earnings: how wide is their scope? premium
Card image Nigel Doran
The scope of negative earnings is almost certainly wider than has generally been appreciated, writes Nigel Doran (Macfarlanes).
22 July 2020
Martin and tax on remuneration clawbacks
Card image Mark Groom

The Upper Tribunal decision in the Julian Martin case paves the way for a fairer tax treatment of remuneration clawbacks, writes Mark Groom, partner, Deloitte

2 October 2014
What's missing from the Budget?
Card image Paul Stainforth

Views from tax professionals on missed opportunities in the Budget.

28 March 2013
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M R Currell Ltd v HMRC
25 July 2023
Ebuyer (UK) Ltd v HMRC
25 July 2023
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