Mark Mullen appeared for HM Revenue and Customs on its application for summary judgment in a claim brought by Emma Hope, a well-known shoe designer. By her claim, Ms Hope sought to set aside concluded proceedings, alleging fraud on the part of HMRC in those proceedings, and sought damages for misfeasance in public office, breach […]
HMRC has won a further round of its long-running and complex litigation against the Icebreaker tax avoidance schemes. In Seven Individuals v HMRC  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 […]
Henry Day examines the decision in Thales UK Ltd v Thales Pension Trustees Ltd  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.