Blog
2025 in review: Under construction - Tax investigations
Krishna Mahajan
15 September 2025
Supreme Court clarifies VAT group rules in Prudential v HMRC
On 11 September 2025, the Supreme Court handed down its judgment in The Prudential Assurance Company Ltd v Commissioners for His Majesty’s Revenue and Customs, a case that delves into the interaction between VAT group rules and the timing of taxable supplies. The decision has significant implications for businesses operating within VAT groups, particularly in relation to deferred consideration and success fees.
5 September 2025
Rayner my parade! The importance of specialist advice.
The headlines this week around former Deputy Prime Minister Angela Rayner are a reminder of the importance of taking the right advice from appropriate professionals and the potential consequences when such advice is called into question.
19 August 2025
Civil Fraud case update Q2 2025
This quarterly civil fraud update provides a summary of reported decisions handed down in the courts of England and Wales in the period of April - June 2025.
7 August 2025
Oral evidence series Part 6: Is an honest recollection of events truly evidence?
Judicial commentary shows that judges are exceedingly aware of the unreliability of witnesses’ memory when considering evidence at trial. While judges may take differing views as to the reliance that ought to be placed on oral evidence as compared to contemporaneous documents, procedural safeguards are now in place to help strengthen the reliability of witness evidence, in CPR Practice Direction 57AC - Trial Witness Statements in the Business and Property Courts (“PD 57AC”).
6 August 2025
Privilege update: Privy Council confirms the shareholder principle no longer applies in England & Wales
We have previously written about the potential death of the shareholder principle in our previous blogs. The recent Privy Council decision in Jardine Strategic Limited v Oasis Investments II Master Fund Ltd & Ors No 2 confirms what we suspected; the shareholder principle no longer exists in England & Wales.
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