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Simon Whitehead
ARTICLES
Parental problems
The implications of the High Court judgment in the FII group litigation on the taxation of dividends are explored by SIMON WHITEHEAD
All in the timing
SIMON WHITEHEAD discusses the Court of Appeal's judgment in Marks and Spencer v Halsey
What's your motive?
SIMON WHITEHEAD considers the future of the motive test in the controlled foreign company legislation.
A class act
SIMON WHITEHEAD reviews the Court of Appeal's judgment in the ACT group litigation case.
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New queries: 13 August 2026
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NEWS
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Firms scale back R&D relief claims as a result of reforms
HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme
Scottish building safety levy consultation
Proposed new high value council tax surcharge will be complex and confusing, says CIOT
HMRC consulting on normal minimum pension age regulations
DEADLINE DATES
Deadline dates for September 2026
CASES
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Lack of clarity over potential BADR claim
Overpayment relief is a separate relief
Specific overpayment claim must be made
A settlor that is a company can have a life
No economic activity after sale of business operation
MOST POPULAR
This week's opinion: 13 August 2026
Firms scale back R&D relief claims as a result of reforms
HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme
Scottish building safety levy consultation
Proposed new high value council tax surcharge will be complex and confusing, says CIOT