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.

Apr 26, 2023 | lexology.com | James Le Gallais |Anastasia Nourescu

Only three weeks after the hearing and not long after our last article, the Court of Appeal has issued its judgment in an appeal in relation to the availability of a capital allowance on the conversion of a former flight training centre into a hotel. The Court of Appeal has taken a narrow approach to the allowance, which will impact other taxpayers with open enquiries as well as those who have invested in similar schemes.

Mar 29, 2023 | lexology.com | James Le Gallais |Anastasia Nourescu

The Court of Appeal has heard an appeal by London Luton Hotel BPRA Property Fund LLP in relation to the availability of a capital allowance on the conversion of a former flight training centre near London Luton Airport into a hotel. This is the first Court of Appeal case to consider the application of the Business Premises Renovation Allowance and the court’s decision will impact other open HMRC enquiries and tax cases in this area.