In a recent case (R Jones, J Jones v HMRC) that initially appears surprising, the First-Tier Tribunal determined that dividends declared by a recruitment consultancy company, which subsequently went into insolvent liquidation, were not unlawful. …

HMRC have taken the Football League to the High Court in an attempt to revoke the football industry debt rule. The Premier League are not challenged but are interested in proceedings. Under these rules, which …