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Category: Michael Flesch KC

Income tax. Schedule E. PILONs (Payments in Lieu of Notice).Two employees had notice periods of six months. The contract of employment provided for PILONs to be made, saying...

In a landmark decision for pension funds, the Special Commissioners held that the sub-underwriting activities of the Post Office and BT schemes did not constitute trading within Case...

Recent tax cases:

Abbey Healthcare (East Kilbride) Ltd & Ors V Revenue and Customs – First-tier Tribunal (Tax)
04 Jul 2025
Mudan & Anor V Revenue And Customs  – Court of Appeal
27 Jun 2025
Marlborough DP Ltd V Commissioners for His Majesty’s Revenue and Customs  – Court of Appeal
26 Jun 2025
Revenue and Customs V Dolphin Drilling Ltd – Supreme Court
24 Jun 2025
Gray’s Inn Tax Chambers
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