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Legal and court news for Lawyers, Solicitors, Barristers and the Judiciary covering all practice areas of law since 1856
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News
Aramark Limited v HMRC: Upper Tribunal upholds NICs assessment on offshore staffing scheme
4+ day, 17+ hour ago (111+ words) Find the knowledge you need from the SJ library of over 25,467 legal articles The Upper Tribunal declines to depart from its own recent Bilfinger ruling, confirming a £6.8 million secondary Class 1 NICs liability. The Upper Tribunal (Tax and Chancery Chamber) has…...
Knights Developments v HMRC: Upper Tribunal rules Isle of Man developer's UK land profits taxable under double tax treaty
2+ week, 5+ day ago (190+ words) Upper Tribunal rules Isle of Man developer's UK land profits taxable under double tax treaty. Had it been necessary to decide the point, the Tribunal indicated it would also have found KDL's activities fell within the narrower reading of Article…...
David Hill v HMRC: Upper Tribunal clarifies scope of reasonable excuse based on adviser reliance
1+ mon, 6+ day ago (165+ words) Solicitors Journal Upper Tribunal partly allows appeal over penalties for non-compliance with HMRC information notices. The Upper Tribunal has partly allowed an appeal by two pension scheme administrators against penalties for failing to comply with HMRC information notices, upholding the…...
HMRC v Gary Quillan: Upper Tribunal rules director's loan was written off despite no formal liquidation process
1+ mon, 1+ week ago (201+ words) Solicitors Journal Upper Tribunal overturns FTT ruling, finding a £382,456 director's loan was written off in 2018/19. When HMRC later enquired into Mr Quillan's 2018/19 tax return, the liquidator confirmed that the balance had been repaid in part but stated it had not…...
Cometsambre v Lloyd's: Commercial Court allows insurer to avoid policy over undisclosed scrap metal fires
1+ mon, 3+ week ago (109+ words) Find the knowledge you need from the SJ library of over 20,000 legal articles © 2026 Solicitors Journal in partnership with the International In-house Counsel Journal ISSN 0038-1047 · Images: Freepix, Unsplash and by permission of the authors Commercial Court finds Belgian scrap dealer breached…...