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Simon Ager

ARTICLES

SIMON AGER of Mayer, Brown, Rowe & Maw, considers the decision in Commissioners of Inland Revenue v Trustees of the Sema Group Pension Scheme [2003] STC 95.

What on earth is unjust enrichment? SIMON AGER, of Mayer, Brown, Rowe & Maw,
explains that the answer lies among socks, extended warranty insurance and 'real
chocolate' teacakes.

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Feedback: 9 October 2025 Tax tip: Carried interest and potential challenges from the April 2026 changes Readers’ forum: Channel Islands loan conundrum Readers’ forum: A baker’s dozen Readers’ forum: Can extra building work on new house be zero rated?

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Applying for MTD exemption Tax advice standards R&D claims fall Recovering unclaimed child trust funds Return of tax-free lump sums

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Deadline dates for November 2025

CASES

Nitrous oxide is not food Did HMRC use its best judgment to issue assessment? More time to make judicial review application granted Tribunal accedes to HMRC strike-out request Coronavirus support scheme payments incorrectly claimed

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This week's opinion: 9 October 2025 Guide to missing trader fraud and the Kittel principle Families face new inheritance tax pressures Corporation tax deductions on pension contributions Personal liability notices – a growing risk

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