June 28, 2016

Accelerated Payment Notices – where are we now?

Accelerated Payment Notices – where are we now? In July 2014 I penned an article which sought to explain the rationale and workings of Part 4 […]
June 21, 2016

Constructive trust by recorded conversation

Constructive trust by recorded conversation In a recent and forthright judgment (the full judgement can be read here [http://www.bailii.org/ew/cases/EWHC/Ch/2016/1432.html], in which he found that the first […]
November 3, 2015

A summary of HMRC’s October 2015 consultation on making R&D relief easier

On 28 October 2015, HMRC published the conclusions of their investigation into how to improve smaller businesses’ access to R&D (Research and Development) tax credits. The […]
August 5, 2014

Follower notices and accelerated payments

On 14 July 2014 the Finance Bill 2014 received royal assent and became law. One of the most controversial and widely talked about set of provisions […]