Tax

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"It will occupy an important place in the library of both seasoned and aspiring trust lawyers"

A tax silk did not owe a duty of care to third-party investors who lost money in film finance schemes, the Court of Appeal has held.

The government intends to consult ‘shortly’ on the introduction of a criminal offence of failing to comply with a legal notice from HMRC to stop promoting a tax avoidance scheme.

A corporation tax hike from 19% to 25% for businesses making profits of more than £250,000, and changes to pensions, childcare and disability benefits were some of the headline figures of the Chancellor, Jeremy Hunt’s Budget

Growing apart? In this month’s employment law brief, Ian Smith considers the ever-diverging paths of tax & employment law, & disciplinary proceedings that just won’t end

RTA protocol transfers get easier; Social services which don’t care; Delay matrimonial transfers?; Basic and special account rises

Francisco Alvarez & Shofiq Miah on the importance of bearing in mind the taxation consequences when dealing with damages

In the Spring Statement this week, Chancellor Rishi Sunak’s headline change was a one per cent cut in income tax, due to take effect in two years’ time (April 2024)

It’s well worth factoring some time into your busy schedule now to make sure you have your financial affairs in order before the end of the tax year

The Law Society has raised objections to an HMRC consultation on draft regulations for mandatory disclosure rules

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MOVERS & SHAKERS

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Jurit LLP—Caroline Williams

Private wealth and tax team welcomes cross-border specialist as consultant

Freeths—Michelle Kirkland Elias

International hospitality and leisure specialist joins corporate team as partner

Flint Bishop—Deborah Niven

Firm appoints head of intellectual property to drive northern growth

NEWS

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NLJ this week: No such thing as a ‘Welsh seat’

Talk of a reserved ‘Welsh seat’ on the Supreme Court is misplaced. In NLJ this week, Professor Graham Zellick KC explains that the Constitutional Reform Act treats ‘England and Wales’ as one jurisdiction, with no statutory Welsh slot

NLJ this week: Jury reform risks justice for efficiency’s sake

The government’s plan to curb jury trials has sparked ‘jury furore’. Writing in NLJ this week, David Locke, partner at Hill Dickinson, says the rationale is ‘grossly inadequate’

NLJ this week: Crypto fightback offers ‘new frontier for law’

A year after the $1.5bn Bybit heist, crypto fraud is booming—but so is recovery. Writing in NLJ this week, Neil Holloway, founder and CEO of M2 Recovery, warns that scams hit at least $14bn in 2025, fuelled by ‘pig butchering’ cons and AI deepfakes

NLJ this week: Time to revive the duty to report crime?

After Woodcock confirmed no general duty to warn, debate turns to the criminal law. Writing in NLJ this week, Charles Davey of The Barrister Group urges revival of misprision or a modern equivalent

NLJ this week: When are experts truly ‘necessary’?

Family courts are tightening control of expert evidence. Writing in NLJ this week, Dr Chris Pamplin says there is ‘no automatic right’ to call experts; attendance must be ‘necessary in the interests of justice’ under FPR Pt 25

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Tax

MOVERS & SHAKERS

Jurit LLP—Caroline Williams

Freeths—Michelle Kirkland Elias

Flint Bishop—Deborah Niven