Blog Archives

Carly Russell

Posted on August 4, 2025 by Emily Anderson
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Farmers and business owners seek Judicial Review of Inheritance Tax Changes to Agricultural/Business Property Relief

Posted on June 24, 2025 by Emily Anderson

Leading Private Wealth law firm Collyer Bristow LLP served proceedings on the Chancellor of the Exchequer and HMRC on 23 June 2025 for a Judicial Review of the government’s decision not to consult on the planned Agricultural Property Relief (APR) …

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2025 Spring Statement

Posted on April 3, 2025 by Emily Anderson

Overall Comment on the Spring Statement The Spring Statement reflects the Government’s continued focus on “closing the tax gap” through increased HMRC powers and enforcement activity.  Many of the measures announced feel like an extension of existing policies rather than …

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Foreign Assets Ruling Suggests New Tax Avoidance Approach

Posted on December 21, 2023 by Claire Tourret

On Nov. 21, the U.K. Supreme Court handed down its decision in Commissioners for His Majesty’s Revenue & Customs v. Fisher on the scope of the U.K.’s transfer of assets abroad, or TOAA, tax code, finding unanimously for the taxpayers …

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Supreme Court rules against HMRC in family business case

Posted on November 22, 2023 by Claire Tourret

The Supreme Court has today (Tuesday 21 November 2023) handed down its decision in the Fisher case on the scope of the UK’s “Transfer of Assets Abroad” (“TOAA”) tax code, finding unanimously for the taxpayers on every point. As Lady …

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Is it illegal for me to pay my handyman in cash?

Posted on July 31, 2023 by Claire Tourret

Is it illegal for me to pay my handyman in cash? Am I breaking the law paying in cash because I am facilitating tax evasion and leaving no paper trail? Would I be liable in any way if he gets …

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COURT OF APPEAL JUDGMENT BRINGS LANDMARK HICBC CHILD BENEFIT CASE TO A SUCCESSFUL CLOSE

Posted on December 7, 2022 by Christopher Wilsher

The Court of Appeal (Lords Justices Newey, Baker, and Arnold) has today handed down its judgment in HMRC’s appeal in the leading HICBC case (HMRC -v- Wilkes). The Court unanimously rejected every one of HMRC’s arguments, and upheld the Upper …

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HMRC v Wilkes Approved Judgement 07.12.2022

Posted on December 7, 2022 by Claire Tourret

A PDF copy of the Court of Appeal’s judgment.

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Landmark child benefit case reaches Court of Appeal

Posted on November 23, 2022 by Claire Tourret

Wednesday 23 November 2022, London: The Court of Appeal (Lords Justices Newey, Baker, and Arnold) will today hear HMRC’s appeal in the leading HICBC case (HMRC -v- Wilkes). The outcome of this important case again puts the controversial High Income …

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IR35 – Full Circle…for now…

Posted on October 18, 2022 by Claire Tourret

As part of the “mini-budget” set out by then Chancellor Kwasi Kwarteng last month, changes to the IR35 tax rules which were introduced to the public sector in 2017 and to the private sector in 2021 were due to be …

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