Pump Court Tax Chat

David Yates KC and Sadiya Choudhury KC take a look a some of the latest employment tax cases and recent changes to employment tax legislation. Umbrella companies 2:01 Mainpay : Mainpay was an umbrella company providing the services of various employees whose assignments were sourced by an employment agency. The employment point in the case was the nature of the "overarching contract" between Mainp...

Ben Elliott , Quinlan Windle and Sam Glover look at recent developments in litigation focusing on procedural issues such as late appeals ( Medpro ), burden of proof ( Sintra ), the jurisdiction of the tribunal, disclosure and duty of candour, use of AI in writing judgments, assessments and penalties (eg Mainpay ). 2:07 Court of Appeal judgment in Medpro (late appeals and in particular the Martland...

Laura Poots KC and Thomas Chacko consider classification and characterisation in VAT cases. 2:00 What is meant by classification and characterisation: when you have identified you have a single supply or a set of multiple supplies, what is that supply? And is the position completely clear following Gray & Farrar ? 2:50 The first step is identification of supply - to decide if you have a single...

David Ewart KC and Laura Ruxandu look at judicial review in relation to tax cases from a procedural as well as substantive perspective. when you can bring judicial review in a tax case. what to do if you have alternative remedies. the jurisdiction of the administrative court. procedure for judicial review. 1: 13 The three broad areas in which you can bring judicial review in tax cases. 3:19 Area 1...

Legislation Part III and Schedule 5 of the Finance Act 1996 Section 42 and Schedule 12 of the Finance Act 2018 EU Landfill Directive (1999/31/EC) Consultation on Reform of Landfill Tax in England and Northern Ireland (April 2025) Paris Agreement 2015 s1 Climate Change Act 2008Renewed Agenda for European Union – United Kingdom cooperation common understanding (May 2025) Environment Act 2021 The Env...

Thomas Chacko  and  Quinlan Windle  discuss the options for tax breaks in relation to spending on R&D: outline of scheme and changes made in 2024 what R&D means can you claim when R&D is contracted out practical points about how to deal with enquiries bearing in mind recent case law 1:25 outline of the scheme pre the Finance Act 2024 - basic deduction and 2 further...

Rupert Baldry KC and Sadiya Choudhury KC examine how the customs and excise duty regime is operating post-Brexit. This includes a brief overview of the pre-Brexit regime, the main legislative changes since Brexit, the relationship between the old and new regimes, some recent cases and future developments in this area. 1:15 History of customs and excise duties  3:31 Tariffs - wh...

Jeremy Woolf  and  Barbara Belgrano  look at how Brexit affects the UK tax position and consider some of the issues which will be ongoing, at least in the near future. (3:08) Where we are today: you have to consider which period your case falls within. There are three periods to consider: (1) 2018 up to IP Completion Day being 31st December 2020 (2) 1 January 2021 - 31st D...

David Milne KC ,  Richard Vallat KC  and  Calypso Blaj  discuss the implications of  Hargreaves,  in particular: What we can say about what is meant by "beneficial entitlement"?  How is it different to "beneficial ownership"?  And indeed to the trust law concept of both?  Is there a different international fiscal meaning of beneficial entitlement? The p...

In this episode,  Elizabeth Wilson KC  and  Ronan Magee  take a look at the "unallowable purpose rule"  in the loan relationship code   and in particular three recent Court of Appeal cases –  Kwik-Fit  (in which Elizabeth Wilson KC and Ronan Magee acted) ,   BlackRock  and  JTI Acquisitions  (in which Elizabeth Wilson KC acted). (2:28) ou...

The October 2024 budget proposes a number of very significant changes for those who were previously considered “non-domiciled” for tax purposes, with effect from 6th April 2025. James Rivett KC  and  Emma Chamberlain  are private client tax specialists who act for both clients and HMRC. They take a balanced look at some of the fundamental features of the proposals highligh...

Now the dust has settled following publication of the 30th October 2024 budget,  Kevin Prosser KC  and  David Yates KC  give their thoughts on certain aspects of the budget, looking at important changes to CGT and IHT, and against the backdrop of the GAAR (general anti-abuse rule). Kevin and David's discussion covers: Capital Gains Tax  (from 2.17 minutes) new anti-foresta...

Keep up to date with all things tax law related with the Pump Tax Chat, brought to you by leading UK tax set, Pump Court Tax Chambers. In our latest episode, Laura Poots and Ben Elliott discuss the latest case law developments in HMRC’s powers of assessment, for both direct and indirect tax. They cover issues of carelessness, deliberate behaviour and protective assessments.  All the...

Welcome to Pump Court Tax Chat , the podcast brought to you by the expert barristers at Pump Court Tax Chambers. Whether you're a business owner, tax professional, or just interested in tax law, you're in the right place! As the UK's leading tax chambers, our team of barristers dives deep into the latest tax news, key cases, and important legislative updates.  From the impact of major tax cha...