We are pleased to share that Old Square Tax Chambers are hosting an in-person seminar on Tuesday 10th November (which will also be livestreamed) featuring Philip Simpson KC, Etienne Wong, Patrick Boch and Ben Symons. This seminar will cover recent statutory and case law developments that will impact (and maybe are already impacting) both UHNWI and corporate clients.
The seminar will be held from 13.00 to 17.00 on Tuesday 10 November 2026 at the Lincoln’s Inn Ashworth Centre. Registration and lunch refreshments will be held from 13.00, ahead of the seminars promt start at 14.00.
If you wish to attend, please contact: [email protected]
This seminar will be livestreamed for any that would like to join remotely. The joining link can be requested by emailing : [email protected]
The Programme can be viewed below :
13.00 – 14.00 : Drinks and Lunch Refreshments
14.00 – 14:35 : Etienne Wong – Tax implications of working from home
- Taxable presence: when will a “work-from-home” employee cause there to be physical presence: income, corporation tax, VAT and the DTA position
- When is a home a permanent establishment?
- When is an employee a permanent establishment?
- What is a “fixed establishment” for VAT purposes
14.35 – 15.10 : Ben Symons – The SC decision in Bluecrest: what now for carried interest?
- A quick introduction to carried interest
- BlueCrest: background to the case
- BlueCrest: key points from the case
- What BlueCrest means for carried interest planning
- Other recent carried interest cases
15.10 – 15.30 : Short refreshments break
15.30 – 16.05 : Patrick Boch – “Tax advantage” – recent cases and its meaning in the “unallowable purpose” test
- Tax advantage and tax avoidance – is it a better test?
- Case law, particularly on “tax advantage”, including the Property 118 DOTAS decision
- Relevance of Property 118 to unallowable purpose
- Examples
16.05 – 16.40: Philip Simpson KC – Current issues in the taxation of corporate debt
- Withholding tax on interest payments
- Loan relationships and deductibility
16.40 – 17.00 : Question and Answer Session
17.00 – Post-seminar drinks will be held at the Last Judgment for anyone that wishes to join
We look forward to seeing you on the 10th.