This month’s exclusive CPD module focuses on the repercussions from the Bly case on tax deductibility of pension arrangements and corporation tax restrictions
Presented by tax barrister Keith Gordon, this CPD course will enable you to understand when deductions for pension arrangements might be restricted for corporation tax purposes in light of AD Bly Groundworks and Civil Engineering Ltd v HMRC [2025] EWCA Civ 1443 decision at the Court of Appeal.
We look at the distinction between the arguments that can and cannot be argued in the Upper Tribunal or beyond, following a decision of the First Tier Tribunal.
Our presenter, Keith Gordon, also examines a further argument pursued by HMRC in this case, where the Court of Appeal ruled the primary purpose of the pension agreement was to reduce liability without any actual expenditure.
This Tax Insight course covers:
- Facts of the case
- Pension deductions
- Upper Tribunal
- Further arguments
The course has been prepared by Keith Gordon, tax barrister at Temple Tax Chambers.
This CPD module takes around 15 minutes to complete. There are also detailed course notes to ensure a full learning experience. Any CPD learning is automatically added to Your CPD Tracker.
If you’re already a subscriber, please log in to access this free CPD module or register to gain access to our exclusive member content.
Extra learning
To find out more about the ruling, read the Bly case report on Croner-i Navigate Tax