A tax gross up clause is a provision in contracts or agreements that ensures an individual or entity receives an amount after taxes equivalent to what they would have received if no taxes were imposed. The purpose of the tax gross up clause is to protect the recipient from the financial impact of tax liabilities […]

A defendant may plead guilty to an offence by serving a Basis of Plea which is an acknowledgement that a crime has occurred. Circumstances regularly arise where a defendant wishes to plead guilty to some, but not all, of the charges faced, or to an offence but only on a certain set of facts. For […]

Our Tax & HMRC Team represents taxpayers in various types of indirect tax and direct tax disputes and investigations with HMRC. One such area is tax investigations and disputes arising from the duties imposed by Withholding tax (‘WHT’). Withholding tax is imposed by the Government on paying parties when accounting for income earned by non-residents. […]

Firearms control in the UK is amongst the most stringent in the world with the result that offences involving firearms represent a small proportion of all criminal offences. The purchase, acquisition or possession of a firearm and ammunition, is managed by the issue of a certificate to an individual who has an acceptable reason to […]

In a previous article, ‘Trade Marks: Nature, Purpose, and Enforcement,' we outlined the advantages of Trade Marks and the protection afforded by registration. While the significant benefits of using Trade Marks are clear, there are potentially adverse consequences if it is not used after registration. The Trade Mark may become open to challenge pursuant to […]

In a previous article titled ‘Umbrella Company Fraud’, we explained the general operation of ‘umbrella companies’ and highlighted how they have increasingly attracted HMRC attention due to their increasing propensity to be involved in, or facilitation of, supply chain VAT fraud. Fraudulent exploitation of Employment Allowance (EA) and the VAT Flat Rate Scheme (FRS) enables […]