https://s1-uk.practicallaw.thomsonreuters.com/WLN-PLCUK-SC_2605.1.2002/productViews/plcuk/Video and audiohttps://uk.practicallaw.thomsonreuters.comTaxhttps://uk.practicallaw.thomsonreuters.com/Document/Ibf21fbbe42c911f090a7a705a94f8ec4/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ibf21fbbe42c911f090a7a705a94f8ec4/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Wed, 11 Jun 2025 00:00:00 CDTIn this video, Piers Johansen and Anka Taylor discuss the use of synthetic warranty and indemnity (W&I) insurance in M&A transactions. They explain the nature of this type of insurance and how it differs from conventional W&I policies. The pair also outline the types of transactions that lend themselves to using a synthetic W&I policy, as well as the potential advantages of doing so. Lastly, they consider relevant transaction timing issues and the impact of implementing this type of insurance on the due diligence process.https://uk.practicallaw.thomsonreuters.com/Document/Ibf21fbbe42c911f090a7a705a94f8ec4/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I99b844f47ae611ed8636e1a02dc72ff6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I99b844f47ae611ed8636e1a02dc72ff6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Wed, 14 Dec 2022 00:00:00 CSTIn this video, Laura Poots KC, a barrister at Pump Court Tax Chambers, discusses appealing First-tier Tribunal decisions on grounds of delay and for failing to provide adequate reasons.https://uk.practicallaw.thomsonreuters.com/Document/I99b844f47ae611ed8636e1a02dc72ff6/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I1c28056ad54311eabea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I1c28056ad54311eabea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 06 Dec 2022 00:00:00 CSTIn this video, barrister Laura Poots KC discusses the circumstances in which third parties may be entitled to access documents in tax tribunal proceedings. The video updates and replaces Laura's previous video on this topic and includes discussion of the recent First-tier Tribunal decisions of JTI, Gunfleet Sands and Cider of Sweden.https://uk.practicallaw.thomsonreuters.com/Document/I1c28056ad54311eabea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Id5861f8b5e0f11ec9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Id5861f8b5e0f11ec9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 20 Dec 2021 00:00:00 CSTThis is the second of two videos on targeted anti-avoidance rules (TAARs). Michael Thomas KC, a barrister at Pump Court Tax Chambers, discusses the TAAR main purpose test. He explains what constitutes "arrangements", and the factors that determine whether a purpose is a main purpose, by reference to recent case law. This follows the first video, an introduction to TAARs, which focused on key concepts such as tax avoidance and tax advantage.https://uk.practicallaw.thomsonreuters.com/Document/Id5861f8b5e0f11ec9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I906cd2e6579411ec9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I906cd2e6579411ec9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Fri, 10 Dec 2021 00:00:00 CSTThis is the first of two videos on targeted anti-avoidance rules (TAARs). In this video, Michael Thomas KC, a barrister at Pump Court Tax Chambers, introduces TAARs through examples and explaining some of the key concepts, before concluding with some practical tips. In the second video, Michael focuses on the main purpose test. He explains what constitutes "arrangements" and the factors that determine whether a purpose is a main purpose by reference to recent case law.https://uk.practicallaw.thomsonreuters.com/Document/I906cd2e6579411ec9f24ec7b211d8087/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I7e4ebf300b8811ecbea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I7e4ebf300b8811ecbea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 06 Sep 2021 00:00:00 CDTThis video considers the types of non-doms who might be particularly vulnerable to HMRC scrutiny of their non-UK domiciled status. It goes on to discuss how they and their advisers can prepare for and manage a domicile enquiry.https://uk.practicallaw.thomsonreuters.com/Document/I7e4ebf300b8811ecbea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I737a0981d8b111ebbea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I737a0981d8b111ebbea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 01 Jul 2021 00:00:00 CDTIn this video, Giles Goodfellow QC, a barrister at Pump Court Tax Chambers, outlines the circumstances in which HMRC may issue an accelerated payment notice (APN), the practical implications of receiving an APN, the grounds for challenging an APN and the penalties that HMRC may assess if a taxpayer fails to pay the tax specified in the APN on time.https://uk.practicallaw.thomsonreuters.com/Document/I737a0981d8b111ebbea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Iee446d4cca2a11ebbea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Iee446d4cca2a11ebbea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 14 Jun 2021 00:00:00 CDTIn this video, Giles Goodfellow QC, a barrister at Pump Court Tax Chambers, outlines the circumstances in which a follower notice can be served, the consequences of receiving a follower notice, the grounds on which it can be challenged and the consequences for a taxpayer who fails to comply with a valid follower notice.https://uk.practicallaw.thomsonreuters.com/Document/Iee446d4cca2a11ebbea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I6dbd768fb3ca11ebbea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I6dbd768fb3ca11ebbea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Fri, 14 May 2021 00:00:00 CDTIn this video, Michael Thomas KC, a barrister at Pump Court Tax Chambers, provides an introduction to the general anti-abuse rule introduced in the Finance Act 2013 and the SDLT anti-avoidance rule in section 75A of the Finance Act 2003 (FA 2003) (together "GAARs"). Links to resources for more detailed reading about the GAARs are provided below.https://uk.practicallaw.thomsonreuters.com/Document/I6dbd768fb3ca11ebbea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ib2658d8977f311ebbea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ib2658d8977f311ebbea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 01 Mar 2021 00:00:00 CSTThis video outlines key points to bear in mind when providing tax advice to clients. Emma Chamberlain explains the importance of checking documentation, finding out exactly what your client wants to achieve, keeping accurate and up-to-date records, and she flags some common pitfalls when advising on domicile and residence issues.https://uk.practicallaw.thomsonreuters.com/Document/Ib2658d8977f311ebbea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I396d52a7f88e11eabea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I396d52a7f88e11eabea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 22 Sep 2020 00:00:00 CDTIn this video, Jeremy Woolf, barrister at Pump Court Tax Chambers, considers the continued implications of EU law on the UK's direct tax regime post-Brexit.https://uk.practicallaw.thomsonreuters.com/Document/I396d52a7f88e11eabea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I308e9b68f82d11eabea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I308e9b68f82d11eabea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 22 Sep 2020 00:00:00 CDTIn this video, Jeremy Woolf, barrister at Pump Court Tax Chambers, considers the continued implications of EU law on the UK's indirect tax regime post-Brexit.https://uk.practicallaw.thomsonreuters.com/Document/I308e9b68f82d11eabea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I31099f5df40c11eabea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I31099f5df40c11eabea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Fri, 11 Sep 2020 00:00:00 CDTIn this video, Thomas Chacko, barrister at Pump Court Tax Chambers, considers the implications of the COVID-19 pandemic in the context of the UK's statutory residence test for individuals.https://uk.practicallaw.thomsonreuters.com/Document/I31099f5df40c11eabea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ie73aa771e1ed11eabea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ie73aa771e1ed11eabea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 20 Aug 2020 00:00:00 CDTIn this video, Peter Nias, barrister at Pump Court Tax Chambers, considers the use of alternative dispute resolution (ADR) in the context of tax disputes. In particular, he considers the nature of disputes, the ADR process and the timing of applications.https://uk.practicallaw.thomsonreuters.com/Document/Ie73aa771e1ed11eabea4f0dc9fb69570/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I083c6d047e4d11ea80afece799150095/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I083c6d047e4d11ea80afece799150095/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 14 Apr 2020 00:00:00 CDTThis video examines the use of electronic signatures in light of the circumstances resulting from the COVID-19 pandemic. It considers different types of e-signature, what should be taken into account when thinking about using e-signatures and when e-signatures may not be appropriate.https://uk.practicallaw.thomsonreuters.com/Document/I083c6d047e4d11ea80afece799150095/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/If2df9d7f3a4011eaadfea82903531a62/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/If2df9d7f3a4011eaadfea82903531a62/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Mon, 20 Jan 2020 00:00:00 CSTIn this video, Angela Savin, partner in KPMG's legal services team, outlines key issues for tax practitioners to consider when advising clients with tax disputes. Issues covered include procedural questions, the burden of proof, judicial review and questions of forum, and the particular implications of cross-border disputes. Angela also considers settlement agreements and the question of costs.https://uk.practicallaw.thomsonreuters.com/Document/If2df9d7f3a4011eaadfea82903531a62/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I8c875bbef66d11e9adfea82903531a62/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I8c875bbef66d11e9adfea82903531a62/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 24 Oct 2019 00:00:00 CDTThis video highlights the importance of cultural intelligence as a critical legal skill. It introduces some of the key areas where getting it wrong culturally may cost a lawyer time, money or even the deal.https://uk.practicallaw.thomsonreuters.com/Document/I8c875bbef66d11e9adfea82903531a62/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I2a18d38fc9a411e9adfea82903531a62/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I2a18d38fc9a411e9adfea82903531a62/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Wed, 28 Aug 2019 00:00:00 CDTThis video examines the practical effect of recent changes to the venture capital schemes, specifically the introduction of the risk to capital condition, knowledge-intensive company measures and changes to the advance assurance and compliance procedures. It also looks at common issues and pitfalls encountered by advisers in relation to the schemes.https://uk.practicallaw.thomsonreuters.com/Document/I2a18d38fc9a411e9adfea82903531a62/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I98e10fa2fe1a11e8a5b3e3d9e23d7429/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I98e10fa2fe1a11e8a5b3e3d9e23d7429/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Wed, 12 Dec 2018 00:00:00 CSTThis short video offers an introduction to Practice note, Boilerplate: do I really need this clause and why?https://uk.practicallaw.thomsonreuters.com/Document/I98e10fa2fe1a11e8a5b3e3d9e23d7429/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I3272c833d13311e8a5b3e3d9e23d7429/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I3272c833d13311e8a5b3e3d9e23d7429/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 16 Oct 2018 00:00:00 CDTThis video is about damages for breach of warranty and misrepresentation cases, and the compensation recoverable pursuant to an indemnity.https://uk.practicallaw.thomsonreuters.com/Document/I3272c833d13311e8a5b3e3d9e23d7429/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ica49098ad11d11e8a5b3e3d9e23d7429/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ica49098ad11d11e8a5b3e3d9e23d7429/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 16 Oct 2018 00:00:00 CDTThis video covers the rules and procedure when giving notice of a breach of warranty claim.https://uk.practicallaw.thomsonreuters.com/Document/Ica49098ad11d11e8a5b3e3d9e23d7429/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ica49082ed11d11e8a5b3e3d9e23d7429/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Ica49082ed11d11e8a5b3e3d9e23d7429/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 16 Oct 2018 00:00:00 CDTThis video gives an overview of how warranties, indemnities and misrepresentation claims operate in respect of a business sale.https://uk.practicallaw.thomsonreuters.com/Document/Ica49082ed11d11e8a5b3e3d9e23d7429/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Idb09fb0e748b11e8a5b3e3d9e23d7429/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/Idb09fb0e748b11e8a5b3e3d9e23d7429/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Wed, 20 Jun 2018 00:00:00 CDTThis video examines the key tax considerations when deciding how to structure a cross-border acquisition.https://uk.practicallaw.thomsonreuters.com/Document/Idb09fb0e748b11e8a5b3e3d9e23d7429/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I44adb07a2dea11e89bf099c0ee06c731/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I44adb07a2dea11e89bf099c0ee06c731/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Thu, 22 Mar 2018 00:00:00 CDTThis video gives an overview of the corporate criminal offence of failing to prevent the facilitation of tax evasion, introduced by the Criminal Finances Act 2017.https://uk.practicallaw.thomsonreuters.com/Document/I44adb07a2dea11e89bf099c0ee06c731/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I76aba08505a211e89bf099c0ee06c731/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I76aba08505a211e89bf099c0ee06c731/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Tue, 30 Jan 2018 00:00:00 CSTThis video offers guidance on the new rules for the tax treatment of termination payments, specifically on the taxation of post-employment notice pay (PENP).https://uk.practicallaw.thomsonreuters.com/Document/I76aba08505a211e89bf099c0ee06c731/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I0a75b9b2dd0d11e79bf099c0ee06c731/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29https://uk.practicallaw.thomsonreuters.com/Document/I0a75b9b2dd0d11e79bf099c0ee06c731/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29Sat, 09 Dec 2017 00:00:00 CSTThis video discusses the tax charges that involve permanent establishments and intra-group transactions, highlighting new compliance risks and the impact of the tax on international corporate group structures.https://uk.practicallaw.thomsonreuters.com/Document/I0a75b9b2dd0d11e79bf099c0ee06c731/View/FullText.html?transitionType=Default&contextData=%28sc.Default%29