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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:

Scottish Power (SCPL) Ltd & Ors v HM Revenue and Customs – Upper Tribunal
05 Sep 2023
Killik & Co Llp v Revenue and Customs – First-tier Tribunal (Tax)
25 Jul 2023
Revenue and Customs v Hotel La Tour Ltd – Upper Tribunal
24 Jul 2023
Strachan v Revenue and Customs – First-tier Tribunal (Tax)
05 Jul 2023