Pump Court Tax Chambers

In M R Currell Limited [2026] EWCA Civ 445 the CoA has ruled that a payment made to an employee benefit trust and then loaned to an employee is not taxable as earnings. Read more: tinyurl.com/2knzzzm2

Supreme Court has decided in Orsted [2026] UKSC 12 that expenditure on studies/surveys re windfarms in UK waters doesn't qualify for plant & machinery capital allowances: tinyurl.com/5d9yppyz

📢 The latest #PumpCourtTaxChat sees David Yates KC & Sadiya Choudhury KC looking at recent employment tax cases & changes to employment legislation. 🎧Listen to this or one of our other podcasts! tinyurl.com/4r8v8uvr

📢 Congrats to the winners of our annual Tax Problem Question Competition: 🏆Winner (£750 + mini-pupillage): Jack Cowell 🥇Joint Second place (£250): Grzegorz Gluszak, Mallory Niles-Ewen 🎖Commended (£50): Iulia Petre, Siti Maisarah binti Rosli, Huange Zhang, Zofia Gajewska

Buy your tickets now for the @STEPSociety UK Tax Conference 2026 (9 June). Emma Chamberlain is one of the speakers and will be covering IHT/will drafting: stepevents.org/event/ATC #IHT #willdrafting

📢 Listen to the latest #PumpCourtTaxChat podcast! Ben Elliott, Quinlan Windle & Sam Glover look at recent developments in litigation focusing on procedural issues such as late appeals (Medpro). ➡ tinyurl.com/2mwuttjs

The FTT dismissed the appeal in Kalinga Holdings Ltd v HMRC [2026] UKFTT 368 (TC). The case concerned application of the Construction Industry Scheme rules. Read more here: tinyurl.com/4nxpmhya

Last chance to book a ticket (£55 + VAT) to the @PumpTax private client tax seminar where Richard Vallat KC, Jeremy Woolf, Emma Chamberlain & Laura Ruxandu will consider the implications of the IHT changes to pensions due to come into effect in April 27: tinyurl.com/4dxdm359

Book your ticket (£55 + VAT) to the next @PumpTax private client tax seminar where Richard Vallat KC, Jeremy Woolf, Emma Chamberlain & Laura Ruxandu will consider the implications of the IHT changes to pensions due to come into effect in April 27: tinyurl.com/4dxdm359

🚩Book for Informa's Offshore Taxation after the TA & the Finance (No 2) Bill 2025. Emma Chamberlain discussing: ➡BPR & APR planning before 6 April 2026 & after 5 April 2026 ➡other F2B 2005 provisions on IHT & settlements Agenda & book tickets here:bit.ly/4r8nnXD

Still time to book a ticket (£55 + VAT) to the @PumpTax private client tax seminar where Richard Vallat KC, Jeremy Woolf, Emma Chamberlain & Laura Ruxandu will consider the implications of the IHT changes to pensions due to come into effect in April 27: tinyurl.com/4dxdm359

Hackett v HMRC [2026] 00036 (TCC) decision now out. Laura Poots KC acted for HMRC. Find more and a copy of the judgment here: tinyurl.com/3sh465bn

📢Registration now open for RBA Specialist Tax Moot, run in with Inner Temple Mooting Society. First round 12 Mar, Semis/finals 24 Mar. 📌Registration link for competitors: tinyurl.com/4epwpz3t

Judgment out in Outram v HMRC [2026] UKFTT 24 (TC) concerning whether a deliberate error had been made in tax returns when claiming losses: tinyurl.com/ytzp3ja4

Book your ticket (£55 + VAT) to the next @PumpTax private client tax seminar where Richard Vallat KC, Jeremy Woolf, Emma Chamberlain & Laura Ruxandu will consider the implications of the IHT changes to pensions due to come into effect in April 27: tinyurl.com/4dxdm359

Book your ticket (£55 + VAT) to the next @PumpTax private client tax seminar where Richard Vallat KC, Jeremy Woolf, Emma Chamberlain & Laura Ruxandu will consider the implications of the IHT changes to pensions due to come into effect in April 27: tinyurl.com/4dxdm359

📢 Join us for an update on marriage and divorce tax issues on 11 Feb 2026. 📣Cost: £55+ VAT 📅Venue: Large Pension Room, Gray’s Inn WC1R 5ET 📌Timing: 17:00 registration, 17:15 – 18:15 seminar, 18:15 drinks and networking ☛Book your tickets here: tinyurl.com/bdn6fuds

📢 Join us for an update on marriage and divorce tax issues on 11 Feb 2026. 📣Cost: £55+ VAT 📅Venue: Large Pension Room, Gray’s Inn WC1R 5ET 📌Timing: 17:00 registration, 17:15 – 18:15 seminar, 18:15 drinks and networking ☛Book your tickets here: tinyurl.com/bdn6fuds

📢 Join us for an update on marriage and divorce tax issues on 11 Feb 2026. 📣Cost: £55+ VAT 📅Venue: Large Pension Room, Gray’s Inn WC1R 5ET 📌Timing: 17:00 registration, 17:15 – 18:15 seminar, 18:15 drinks and networking ☛Book your tickets here: tinyurl.com/bdn6fuds

HMRC v The Boston Consulting Group UK LLP and others v HMRC [2026] UKUT 00025 (TCC) is an important case for the tax treatment of long-term incentive arrangements. Read more about the significance of the judgment and the judgment itself here tinyurl.com/mpp2dake