Tom Williamson has written an article on AD Bly Groundworks and Civil Engineering [2025] EWCA Civ 1443 in the British Tax Review.
In this case, the Court of Appeal found that deductions for unfunded pension provisions were disallowable because the arrangements were primarily tax-driven rather than a genuine pension scheme. In coming to this conclusion, the Court gave useful guidance on the application of statutory purpose tests and CTA 2009 s.1290.
Subscribers to Westlaw can read a copy of the article there.
This content is provided free of charge for information purposes only. It does not constitute legal advice and should not be relied on as such. No responsibility for the accuracy and/or correctness of the information and commentary set out in the article, or for any consequences of relying on it, is assumed or accepted by any member of PCTC or by PCTC as a whole.
