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News
Nicholas Macklam successfully represents HMRC in icebreaker tax litigation
HMRC has won a further round of its long-running and complex litigation against the Icebreaker tax avoidance schemes. In Seven Individuals v HMRC [2017] UKUT 0132 (TC) the Upper Tribunal (Nugee J) dismissed the appeals of a number of individual members of the schemes against the first-instance decision of the First-tier Tribunal (Tax Chamber) which […]
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What constitutes a ‘material change’ to RPI?
Henry Day examines the decision in Thales UK Ltd v Thales Pension Trustees Ltd [2017] EWHC 666 (Ch) and considers what assistance it can offer practitioners when construing a pension scheme’s indexation and revaluation provisions. To view the article, which was published on 5 May 2017 by Lexis Nexis, please click here.