Joseph Hage Aaronson LLP
High Net Worth Guide 2023
Joseph Hage Aaronson LLP
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[email protected]Contact number
(020) 7851 8888Share profile
About
Joseph Hage Aaronson LLP is a leading boutique litigation firm formed in March 2013 best known for its specialist practice areas of tax disputes, commercial litigation and international arbitration. The firm comprises a unique blend of leaders from the bar, law firms and accountancy practices.
The needs of the client are at the heart of JHA’s business model; the unique structure was born out of a belief that an effective case strategy could be delivered more efficiently if lawyers, barristers, and forensic accountants worked side by side from the outset.
JHA combines the qualities of a traditional law firm with that of a chambers. Solicitors and barristers, with their distinctive training and experience, work closely as an integrated team to discuss and devise strategy together from the very first meeting to understand the clients’ aims, whether via litigation, arbitration, mediation or settlement.
This simple precept has enabled JHA to attract and retain numerous clients, many of whom have come to rely on their people as a trusted partner to manage and advise on complex issues.
JHA provide timely advice and the efficient delivery of a well-considered and effective case strategy. The team builds close relationships with clients, based on mutual trust and a deep understanding of their commercial and legal objectives. The JHA team are highly sensitive to a clients’ need for privacy.
Ranked Offices
Provided by Joseph Hage Aaronson LLP
- London7th Floor 280 High Holborn , London, Greater London, UK, WC1V 7EE
- Web: uk.jha.com
- Tel: (020) 7851 8888
- View ranked office
Joseph Hage Aaronson LLP rankings
Articles, highlights and press releases
31 items provided by Joseph Hage Aaronson LLP
The End is Nigh for the Non-Dom Regime
Published in ThoughtLeaders4 Private Client Magazine, Helen McGhee expert analysis of the current state of non-dom tax regime and it's future.
On 14 June 2023, HMRC published a substantially rewritten Code of Practice 9 (“COP9”). Helen McGhee and Megan Durnford set out the key changes implemented as a result of this publication.
Pandora Papers: HMRC issues nudge letters
Helen McGhee sets out HMRC's response to the Pandora Papers leak of almost 12 million documents
Increased Investment in Personal Tax Compliance in the UK
Helen McGhee discusses the main developments in support of the increased focus on international transparency and personal tax compliance in the UK.
Tax-Related Measures in the Autumn Statement 2022
This article explores the tax measures included in the Autumn Statement 2022
Offshore Structures and Onward Gifts
This article explores the "onward gift" tax anti-avoidance rules introduced by the Finance Act 2018.
Increased Investment in Personal Tax Compliance in the UK
This article discusses the main developments in support of the increased focus on international transparency and tax compliance in the UK.
Case note: Lynton Exports (Alsager) Ltd v Revenue and Customs Commissioners [2022] UKFTT 00224 (TC)
JHA’s latest insight into the First-tier Tribunal’s decision in Lynton Exports (Alsager) Ltd v Revenue and Customs Commissioners [2022] UKFTT 00224 (TC).
What is domicile and why does it matter for tax?
A quick review of the fundamental principle of domicile, why it matters for tax, and what the current political landscape has in store.
Tax note: Financial Institution Notices (FIN)
Understanding paragraph 4A of Schedule 36 to the Finance Act 2008
FTT Decision on Excise Duty in Cantina Levorato SRL v HMRC [2021] UKFTT 461 (TC)
A Short Case Report on the FTT decision in Cantina Levorato SRL v HMRC [2021] UKFTT 461 (TC)
Fast Track for Register of Overseas Entities Owning UK Property
The invasion of Ukraine has prompted the UK government to speedily publish the draft legislation for the Economic Crime (Transparency and Enforcement) Bill 2022.
Global Minimum Tax on Corporations: OECD GloBE Model Rules and their implementation in the UK
On 8 October 2021, the OECD/G20 published a statement confirming that 136 jurisdictions had agreed to a two-pillar solution to address the tax challenges that arise from the digitalisation of the economy and setting out an implementation plan.
‘MTIC’ Fraud – Kittel Test PTGI International Carrier Service Limited v. HMRC [2022] UKFTT 20 (TC)
A summary of the FTT decision in PTGI International Carrier Service Limited v. HMRC [2022] UKFTT 20 (TC)
HMRC consultation on the OECD mandatory disclosure rules
HMRC has published a consultation on draft regulations to implement the Organisation for Economic Cooperation and Development (OECD) rules on mandatory disclosure of certain avoidance arrangements. Helen McGhee explains the background to the new rules and their implications.
Post-Prudential: Decision released by the FTT
On 8 December 2021, judgment in the Post Prudential Group Litigation was handed down by the First-tier Tribunal (Tax Chamber) (“FTT”).
S&S Consulting Services (UK) Ltd v HMRC: Can a company be re-registered for VAT pending appeal?
On 26 November 2021, the High Court of Justice issued its judgment in S&S Consulting Services (UK) Ltd, R (On the Application Of) v HM Revenue and Customs [2021] EWHC 3174
VAT De-registration: the CJEU decision in the Promexor case
On 18 November 2021, the Court of Justice of the European Union (the “CJEU”) delivered its judgment in Case C-385/20 (Promexor Trade SRL v Directia Generala a Finantelor Publice Cluj – Administratia Judeteana a Finantelor Publice Bihor).
Helen McGhee discusses the use of corporate vehicles in family wealth and succession planning in the UK
Helen McGhee considers the Court of Appeal’s judgment in the Fisher case and how it is likely to impact the rules on transfer of assets abroad.
Even Closer? A Global Minimum Tax on Corporations December Update
On 8 October 2021, the OECD/G20 Inclusive Framework published a statement where 136 jurisdictions agreed to a global minimum tax on corporations (“GMCT”).
Joint and Several Liability Notices
Schedule 13 of the Finance Act 2020 (the “FA 2020”) introduced measures that allow HMRC to give joint and several liability notices (“JSLN”) to company directors, shadow directors and members of LLPs in certain circumstances.
Autumn Budget 2021: effects on tax disputes
On 27 October 2021 the Chancellor of the Exchequer unveiled the contents of the Autumn Budget 2021. The present article focuses on those specific measures that might have an effect on tax disputes.
Test Claimants in the Franked Investment Income GLO v HMRC
On 23 July 2021, the Supreme Court (“UKSC”) delivered its decision in Test Claimants in the Franked Investment Income Group Litigation v HMRC [2021] UKSC 31. This note discusses the three most significant issues – in financial terms – that were decided by the UKSC.
An Assessment to Tax is never ‘stale’, but it might be out of date: HMRC v Tooth
This article briefly discusses the key points arising out of the decision of the UK Supreme Court in HMRC v Tooth [2021] UKSC 17. The case considered (1) whether a discovery assessment could become “stale” and (2) the meaning of the phrase “deliberate inaccuracy”.
VATA 1994 s.47, Agency, Onward Supply Relief, & Double Taxation
On 12 July 2021, the First-tier Tribunal (Tax Chamber) (“FTT”) released its decision in Scanwell Logistics (UK) Limited v HMRC [2021] UKFTT 261 (TC), rejecting the taxpayer’s claim for onward supply relief (“OSR”).
Draft Finance Bill 2022—tax avoidance measures
Helen McGhee considers the draft Finance Bill 2022 clauses published on 20 July 2021 in relation to tax avoidance and recent updates to the tax avoidance regime.
Getting Closer: A Global Minimum Tax on Corporations
On 1 July 2021, US Treasury Secretary Janet Yellen announced that countries representing over 90% of global GDP had agreed to a global minimum tax on corporations (“GMCT”).
The DBKAG & K (CJEU) decision: an opportunity for investment funds?
On 17 June 2021, the European Court decided the joint cases K (C-58/20) and DBKAG (C-59/20) regarding whether the supply of certain services constituted the “management of special investment funds”, benefiting from the VAT exemption enshrined in Article 135(1)(g) of Council Directive 2006/112/EC.
Raising the bar: UK Supreme Court clarifies the requirements for HMRC to issue Follower Notices
On 2 July 2021, the Supreme Court delivered its judgment in R (on the application of Haworth) v HMRC [2021] UKSC 25, finding unanimously in favour of the taxpayer and upholding the Court of Appeal’s decision to quash the follower notice issued to him.
The End is Nigh for the Non-Dom Regime
Published in ThoughtLeaders4 Private Client Magazine, Helen McGhee expert analysis of the current state of non-dom tax regime and it's future.
On 14 June 2023, HMRC published a substantially rewritten Code of Practice 9 (“COP9”). Helen McGhee and Megan Durnford set out the key changes implemented as a result of this publication.
Pandora Papers: HMRC issues nudge letters
Helen McGhee sets out HMRC's response to the Pandora Papers leak of almost 12 million documents
Increased Investment in Personal Tax Compliance in the UK
Helen McGhee discusses the main developments in support of the increased focus on international transparency and personal tax compliance in the UK.
Tax-Related Measures in the Autumn Statement 2022
This article explores the tax measures included in the Autumn Statement 2022
Offshore Structures and Onward Gifts
This article explores the "onward gift" tax anti-avoidance rules introduced by the Finance Act 2018.
Increased Investment in Personal Tax Compliance in the UK
This article discusses the main developments in support of the increased focus on international transparency and tax compliance in the UK.
Case note: Lynton Exports (Alsager) Ltd v Revenue and Customs Commissioners [2022] UKFTT 00224 (TC)
JHA’s latest insight into the First-tier Tribunal’s decision in Lynton Exports (Alsager) Ltd v Revenue and Customs Commissioners [2022] UKFTT 00224 (TC).
What is domicile and why does it matter for tax?
A quick review of the fundamental principle of domicile, why it matters for tax, and what the current political landscape has in store.
Tax note: Financial Institution Notices (FIN)
Understanding paragraph 4A of Schedule 36 to the Finance Act 2008
FTT Decision on Excise Duty in Cantina Levorato SRL v HMRC [2021] UKFTT 461 (TC)
A Short Case Report on the FTT decision in Cantina Levorato SRL v HMRC [2021] UKFTT 461 (TC)
Fast Track for Register of Overseas Entities Owning UK Property
The invasion of Ukraine has prompted the UK government to speedily publish the draft legislation for the Economic Crime (Transparency and Enforcement) Bill 2022.
Global Minimum Tax on Corporations: OECD GloBE Model Rules and their implementation in the UK
On 8 October 2021, the OECD/G20 published a statement confirming that 136 jurisdictions had agreed to a two-pillar solution to address the tax challenges that arise from the digitalisation of the economy and setting out an implementation plan.
‘MTIC’ Fraud – Kittel Test PTGI International Carrier Service Limited v. HMRC [2022] UKFTT 20 (TC)
A summary of the FTT decision in PTGI International Carrier Service Limited v. HMRC [2022] UKFTT 20 (TC)
HMRC consultation on the OECD mandatory disclosure rules
HMRC has published a consultation on draft regulations to implement the Organisation for Economic Cooperation and Development (OECD) rules on mandatory disclosure of certain avoidance arrangements. Helen McGhee explains the background to the new rules and their implications.
Post-Prudential: Decision released by the FTT
On 8 December 2021, judgment in the Post Prudential Group Litigation was handed down by the First-tier Tribunal (Tax Chamber) (“FTT”).
S&S Consulting Services (UK) Ltd v HMRC: Can a company be re-registered for VAT pending appeal?
On 26 November 2021, the High Court of Justice issued its judgment in S&S Consulting Services (UK) Ltd, R (On the Application Of) v HM Revenue and Customs [2021] EWHC 3174
VAT De-registration: the CJEU decision in the Promexor case
On 18 November 2021, the Court of Justice of the European Union (the “CJEU”) delivered its judgment in Case C-385/20 (Promexor Trade SRL v Directia Generala a Finantelor Publice Cluj – Administratia Judeteana a Finantelor Publice Bihor).
Helen McGhee discusses the use of corporate vehicles in family wealth and succession planning in the UK
Helen McGhee considers the Court of Appeal’s judgment in the Fisher case and how it is likely to impact the rules on transfer of assets abroad.
Even Closer? A Global Minimum Tax on Corporations December Update
On 8 October 2021, the OECD/G20 Inclusive Framework published a statement where 136 jurisdictions agreed to a global minimum tax on corporations (“GMCT”).
Joint and Several Liability Notices
Schedule 13 of the Finance Act 2020 (the “FA 2020”) introduced measures that allow HMRC to give joint and several liability notices (“JSLN”) to company directors, shadow directors and members of LLPs in certain circumstances.
Autumn Budget 2021: effects on tax disputes
On 27 October 2021 the Chancellor of the Exchequer unveiled the contents of the Autumn Budget 2021. The present article focuses on those specific measures that might have an effect on tax disputes.
Test Claimants in the Franked Investment Income GLO v HMRC
On 23 July 2021, the Supreme Court (“UKSC”) delivered its decision in Test Claimants in the Franked Investment Income Group Litigation v HMRC [2021] UKSC 31. This note discusses the three most significant issues – in financial terms – that were decided by the UKSC.
An Assessment to Tax is never ‘stale’, but it might be out of date: HMRC v Tooth
This article briefly discusses the key points arising out of the decision of the UK Supreme Court in HMRC v Tooth [2021] UKSC 17. The case considered (1) whether a discovery assessment could become “stale” and (2) the meaning of the phrase “deliberate inaccuracy”.
VATA 1994 s.47, Agency, Onward Supply Relief, & Double Taxation
On 12 July 2021, the First-tier Tribunal (Tax Chamber) (“FTT”) released its decision in Scanwell Logistics (UK) Limited v HMRC [2021] UKFTT 261 (TC), rejecting the taxpayer’s claim for onward supply relief (“OSR”).
Draft Finance Bill 2022—tax avoidance measures
Helen McGhee considers the draft Finance Bill 2022 clauses published on 20 July 2021 in relation to tax avoidance and recent updates to the tax avoidance regime.
Getting Closer: A Global Minimum Tax on Corporations
On 1 July 2021, US Treasury Secretary Janet Yellen announced that countries representing over 90% of global GDP had agreed to a global minimum tax on corporations (“GMCT”).
The DBKAG & K (CJEU) decision: an opportunity for investment funds?
On 17 June 2021, the European Court decided the joint cases K (C-58/20) and DBKAG (C-59/20) regarding whether the supply of certain services constituted the “management of special investment funds”, benefiting from the VAT exemption enshrined in Article 135(1)(g) of Council Directive 2006/112/EC.
Raising the bar: UK Supreme Court clarifies the requirements for HMRC to issue Follower Notices
On 2 July 2021, the Supreme Court delivered its judgment in R (on the application of Haworth) v HMRC [2021] UKSC 25, finding unanimously in favour of the taxpayer and upholding the Court of Appeal’s decision to quash the follower notice issued to him.