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FAIRLY-REPRESENTS


Union Castle: is the ‘fairly represent’ test fair? premium
Card image David Southern QC
David Southern QC (Temple Tax Chambers) examines the Court of Appeal decision.
12 May 2020
Smith & Nephew Overseas Ltd v HMRC premium
Exchange losses on a change in functional currency and the ‘fairly represent’ requirement 
10 March 2020
Stagecoach, loan relationships and the ‘fairly represents’ rule premium
Card image Heather Self

Heather Self (Pinsent Masons) examines the First-tier Tribunal case of Stagecoach, the latest case involving a complex intra-group financing scheme.

30 March 2016
Tax and the City briefing for August 2015
Card image Mark Middleditch

Mark Middleditch (Allen & Overy) reviews the latest tax developments that matter affecting the City.

14 August 2015
EDITOR'S PICKstar
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M R Currell Ltd v HMRC
25 July 2023
300 x 250 (MPU)
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