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BLOG: What happens when you take a UK tax dispute to the First-tier Tribunal? he First-tier Tribunal (FTT) is the first stage of the court process for appealing, for instance, a corporation tax assessment. The previous post in our series on tax disputes in the UK considered the first steps in challenging an HMRC...
Tax Disputes: from assessment to FTT
ESG in APAC This publication will help businesses unpack the current ESG regulatory landscape in 16 APAC jurisdictions (including separating what is mandatory and what is not) and get a sense of the commonalities and direction of travel within APAC in relation to...
The Lens Newsletter - September 2025 A selection of our latest blogs on all things digital from our experts and thought leaders here at Saughter and May.
Competition and Regulatory Newsletter: European Commission accepts commitments in respect of Microsoft Teams On 12 September 2025, the European Commission accepted commitments from Microsoft to address preliminary concerns about the tying of Teams to Microsoft’s productivity applications Word, Excel, PowerPoint and Outlook. Competition Commissioner Teresa Ribera...
BLOG: First steps in challenging a tax assessment in the UK Previous posts in our series on tax disputes in the UK considered how an HMRC enquiry is likely to proceed and be concluded. In this and the next two posts, we will look at what happens next, focussing on corporation tax appeals, as opposed to...
BLOG: Inter-American Court of Human Rights: There is a Human Right to a Healthy Climate On 3 July 2025, the Inter-American Court of Human Rights (“IACHR”) handed down its advisory opinion on the climate emergency and human rights (the “IACHR Opinion”) which, among other conclusions, finds that there is a human right to a healthy climate...
Tax and the City Review - September 2025 In Currys, the FTT decides that the taxpayer had not disposed of the goodwill before leaving the chargeable gains group and so a degrouping charge under TCGA 1992 section 179 arose. HMRC plan to increase the compliance burden on financial institutions and...
Financial Regulation Weekly Bulletin - 18 September 2025 Weekly update on UK and EU financial regulation, featuring key developments in banking, insurance, securities, financial crime, and policy changes from leading regulators and authorities.
Recent SFC enforcement action demonstrates increased scrutiny of licensed fund managers The Securities and Futures Commission (“SFC”) has been monitoring the asset management industry more closely in recent years, having issued multiple circulars on 25 November 2024, 9 October 2024 and 27 March 2024 on issues such as asset management...
BLOG: Can you rely on a tax treaty to progress an HMRC enquiry? If a tax treaty is engaged, it may be possible to ask HMRC to consider how that tax treaty will interact with the enquiry – that is what was said in the previous post of our series of blogs on tax disputes in the UK . Here, we consider...
Employment Bulletin - September 2025 Topics covered in this bulletin: Legislation update Employee of temporary work agency was part of organised grouping for TUPE service provision change Former employee could rely on estoppel to enforce exercise of share options after termination Pilot...
BLOG: Bringing an HMRC enquiry to conclusion HMRC enquiries can be a frustrating process. There is no time limit for HMRC to complete an enquiry and enquires can continue for many years, with numerous requests for information. Compliance costs can mount and potentially awkward disclosures may need...
Financial Regulation Weekly Bulletin - 11 September 2025 Weekly update on UK and EU financial regulation, featuring key developments in banking, insurance, securities, financial crime, and policy changes from leading regulators and authorities.
Corporate Update Bulletin - 11 September 2025 Corporate Update is our fortnightly bulletin highlighting the latest legal and regulatory developments of interest to corporates.