SUPREME-COURT

Giles Salmond

Rebekka Sandwell

Giles Salmond and Rebekka Sandwell (Eversheds Sutherland) consider the Supreme Court’s judgment in News Corp v HMRC.

Mike Lane

Zoe Andrews

The Upper Tribunal decisions in Altrad Services, BlackRock and Euromoney are examined by Mike Lane and Zoe Andrews (Slaughter and May).

Peter Halford

Mark Whitehouse

Peter Halford and Mark Whitehouse (PwC) explore some of the main differences and reflect on their relevance to direct taxation.

Ben Webster, James Drake-Linney, Leyla Garahan

Ben Webster, James Drake-Linney and Leyla Garahan (Macfarlanes) consider the change in approach to limitation periods for overpayment claims and the practical issues that claimants are now likely to encounter.

Michael Conlon KC

A decade of tax decisions examined by Michael Conlon QC (Temple Tax Chambers).

Michael Conlon KC

Can the lawfulness of the prime minister’s advice to the Queen be challenged in the courts? Michael Conlon QC (Temple Tax Chambers) reviews the Supreme Court's ground-breaking judgment.

Etienne Wong

Prior payment of the tax is required for VAT appeals (barring hardship). Etienne Wong (Old Square Tax Chambers) examines Totel, the case on whether this is lawful.

Nick Skerrett

Gary Barnett

The Supreme Court has held that a customer overcharged VAT by a supplier will not, generally, have a restitutionary right to recover that overcharged VAT from HMRC. Nick Skerrett and Gary Barnett (Simmons & Simmons) analyse the decision.

Hui Ling McCarthy QC

The role of the Upper Tribunal (UT) in tax appeals has assumed an increased importance, writes Hui Ling McCarthy (11 New Square).

Bayo Randle (Devereux Chambers) considers techniques to avoid paying the full costs of bundle preparation, pending the Supreme Court appeal in Eclipse 35

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