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DEAL-FEES


Navigating recovery of VAT on deal fees premium
Card image Jonny Squires
Maximising recovery of VAT on deal fees requires careful practical structuring around the specific facts and real substance behind the legal documentation, writes Jonny Squires (Osborne Clarke).
25 June 2025
Management expenses and Centrica: problems for the present? premium
Card image Benjamin Wonnacott
The Court of Appeal has found decisively for HMRC in Centrica Overseas Holdings Ltd on the basis of the statutory disallowance for management expenses of a capital nature. Benjamin Wonnacott (Ropes & Gray) reviews the judgment and its implications.
6 December 2022
Deductibility of deal fees: lessons from Centrica
Card image Andrew Howard

More costs are deductible than might previously have been thought, but a high bar is set for holding companies.

26 May 2020
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B D’Angelin v HMRC
9 July 2025
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