James Le Gallais

Oct 11, 2023 | lexology.com | James Le Gallais |Matthew H. Greene

With mass-marketed tax products back in the spotlight and under HMRC scrutiny, James Le Gallais and Matthew Greene review how HMRC investigates such products and consider what taxpayers should do in response. It is important to note that the HMRC process runs on a separate timetable to any civil claims for compensation a taxpayer may have against the promoters or advisers in relation to the product in question.

May 18, 2023 | lexology.com | Anastasia Nourescu |James Le Gallais

In an article first published in Lexis PSL, James Le Gallais and Anastasia Nourescu review the first Court of Appeal judgment to consider the application of the Business Premises Renovation Allowance (“BPRA”) on the conversion of a flight training centre near London Luton Airport into a hotel. The court found in favour of HMRC, construing the scope of the allowance narrowly and limiting the types of expenditure that qualify for BPRA.