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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:

Stark Building Materials (UK) Ltd (t/a Calders and Grandridge) v Revenue and Customs – First-tier Tribunal (Tax)
15 Jan 2026
Alimahomed v Revenue and Customs – Upper Tribunal
19 Dec 2025
Revenue and Customs v Hotel La Tour Ltd – Supreme Court
17 Dec 2025
Khan v Revenue and Customs – First-tier Tribunal (Tax)
16 Dec 2025
Gray’s Inn Tax Chambers
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