Corporate law for tax lawyers

Much of the work tax lawyers perform is transactional, often feeding into documentation and advice provided to clients by corporate lawyers. This subtopic introduces different areas of corporate law with which it would be useful for a tax lawyer to be familiar.

Company law

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Incorporating a company—this Practice Note summarises the main considerations when incorporating a public or private company limited by shares and the procedure under the Companies Act 2006 (CA 2006) to do so
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Tailoring a shelf company—this Practice Note summarises the steps typically involved in purchasing and tailoring a shelf company
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PSC register—the people with significant control regime—this Practice Note provides a practical overview of the people with significant control (PSC) regime and the requirement to maintain a PSC register
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Joint, several, and joint and several liability—this Practice Note examines joint, several, and joint and several liability in contract as well as tort. It considers who must sue and be sued in such situations, discharge of joint, several, and joint and several liability, and the ability to recover contribution in relation to joint,

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Latest Tax News

FTT disallows amortisation deductions for purchased goodwill (Milton Park Holdings Ltd and another v HMRC)

Tax analysis: In Milton Park Holdings Ltd and another v HMRC, the First-tier Tax Tribunal (FTT) held that the taxpayer was not entitled to tax deductions for the amortisation of purchased goodwill under the corporation intangibles regime on the basis that it did not acquire a business for the purposes of UK GAAP.

Court of Appeal denies deductions for pension scheme liabilities on the basis that they were incurred as part of a tax avoidance scheme (A D Bly Groundworks and Civil Engineering Ltd and another v HMRC)

Tax analysis: In A D Bly Groundworks and Civil Engineering Ltd and another v HMRC, the Court of Appeal dismissed the taxpayers' appeals against the decision of the Upper Tribunal (UT) that no deduction was allowable for provisions in respect of an unfunded unapproved retirement benefit scheme (UURBS).

High Court decides HMRC’s revised view on treaty residence under the UK–Spain Double Taxation Agreement not amenable to judicial review (Jordi Carulla Font v HMRC)

Tax analysis: In Jordi Carulla Font, the High Court refused the taxpayer permission to apply for judicial review, holding that HMRC’s letter setting out its provisional view on his treaty residence under the UK–Spain Double Taxation Agreement (DTA) was not a decision amenable to judicial review. Mr Justice Saini ruled that the letter represented only an intermediate step in the Mutual Agreement Procedure (MAP) between the competent authorities of the UK and Spain and had no binding legal effect on the taxpayer.

Tax weekly highlights—20 November 2025

This week's edition of Tax weekly highlights includes: (1) a reminder of the forthcoming Budget—watch out for the analysis we will be producing of the business tax announcements, (2) analysis of the FTT’s decision in 1st Alternative Medical Staffing Ltd concerning the VAT treatment of supplies of nurses and care assistants, (3) analysis of the FTT’s decision in Moir Management on penalties for DOTAS compliance failures, and (4) the Court of Appeal’s decision in A D Bly Groundworks on the deductibility of pension provisions and the ‘wholly and exclusively’ test.