News

10 May

Successful costs application against HMRC

Patrick Boch, representing the taxpayer in an ongoing appeal, successfully made an application for costs after the Revenue raised two new arguments a week before trial...
30 April

Etienne Wong article for the Tax Journal

Etienne Wong has written an article for the Tax Journal.  Wellcome Trust and the reverse charge. Please follow the link here for the full article. This...
17 April

Challenge to loan charge legislation rejected

Philip Simpson, Q.C., instructed by the Office of the Advocate General, has successfully represented HMRC in a challenge to the loan charge legislation based on EU...
13 April

Chambers Webinar – Corporate residence and hybrid entities

James Kessler QC and Sarah Squires  hosted an afternoon webinar where they discussed Corporate residence and hybrid entities on the 28th of April 2021. The webinar was from 16.00 – 17.30...
13 April

Contractor loans, PAYE and transfer of assets abroad: the Upper Tribunal decision Hoey v HMRC

Rory Mullan appeared for the taxpayer in his appeal to the Upper Tribunal in Hoey v HMRC [2021] UKUT 82 (TCC).   The decision covered a...
01 April

Rebecca Sheldon article for Tax Adviser Magazine

Rebecca Sheldon has published a new article for Tax Adviser Magazine on the Upper Tier case of Albert House and Vale Property v HMRC [2020] UKUT...
01 April

Old Square Tax chambers welcomes Jon-Selous Borlace as its newest tenant.

We are delighted to welcome Jon-Selous Borlace as a tenant of chambers. Jon-Selous Borlace will undertake work in all areas of Tax Law. Please contact the...
31 March

Success in Jersey Royal Court

Harriet Brown represented JTC Trust Company in its successful application to have  loans made between trusts recognised as giving rise to a constructive trust under the...
31 March

Success in Supreme Court in Balhousie Holdings Limited v. HMRC

Philip Simpson, Q.C., has successfully represented the appellant taxpayer in the Supreme Court case of Balhousie Holdings Limited v. HMRC, persuading the Supreme Court to reverse...
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