Lehman case and withholding tax complexity

8 Apr 2019

While the Supreme Court has ruled on Lehman Brothers’ withholding tax dispute with HMRC questions remain. Hannah Field-Lowes, partner, and Victoria Burton, associate, at White & Case LLP examine the judgment

The Supreme Court’s judgment in Commissioners for Her Majesty’s Revenue and Customs (Respondent) v Joint Administrators of Lehman Brothers International (Europe) (In Administration) (Appellants) [2019] UKSC 12 marks the end of a hard-fought dispute between the joint administrators of the UK subsidiary of Lehman Brothers Holdings Inc and HMRC.

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