When is a trust not a trust?

In this webinar, experts from our disputes team consider the English High Court's decision in the latest round of the Pugachev legal proceedings that have grabbed the headlines and reignited the debate around sham trusts. Read more

When can trustees assert privilege?

In this webinar, we tackle some of the tricky issues relating to legal professional privilege that can arise in cross border and regulatory contexts, including tax investigations. Read more

Getting Justice in the Tribunal

This article considers two recent Supreme Court cases which emphasise the need to ensure access to, and proper administration of, justice in litigation against the State. Read more

Privilege: to what is HMRC entitled?

HMRC are not entitled to compel taxpayers or third parties to provide information or documentation that is subject to legal professional privilege, whether in the context of an enquiry, investigation or litigation.  In the context of corporate clients, the recent decision in the RBS Rights Issue Litigation [2016] EWHC 1017 (QB) has compounded uncertainty about what communications are privileged.  This article considers that decision in detail. Read more

VAT and defined benefit schemes: taxing times ahead

This article examines the merits of the current claims against HMRC for repayment of VAT charged on the supply of investment management services to defined benefit pension schemes, and how scheme sponsors might restructure their arrangements in order to secure recovery of VAT on those services (if the current claims against HMRC prove unsuccessful). Read more