Simon Court Partner

Photograph of Simon Court

Contact Details

“Very pragmatic and thinks ahead about issues.”

Chambers UK 2018
Simon is a partner in our Corporate team and advises on the taxation of UK and international clients.

Main areas of practice

He deals with cross-border transactions, flotations, mergers and acquisitions, re-organisations, corporate finance, and venture capital. Simon also works on real estate taxes, IP licensing and e-commerce, employment tax and tax on share options.

Expertise

Simon’s Blog

Spring Budget 2014 review

Simon Court reviews the Spring Budget 2014.

Articles by Simon

Partnership consultation: Change ahead

Article

We discuss the recent consultation to consider some of the areas within the partnership rules which HMRC consider are being used for tax avoidance.

VAT and hot food: The Subway saga continues

Article

In light of the recent developments in the Subway franchises' legal challenge, we comment on issues surrounding the VAT treatment of hot food.

The 2013 Budget and tech start-ups

News

We provide an update on the 2013 Spring Budget.

Related Knowledge & Resources

New guidance published for off-payroll working in the public sector

April 2017 sees the implementation of many significant changes including the gender pay reporting requirements, the apprenticeship levy and off-payroll working in the public sector.

Member communications and the need for employers to provide key pensions information brought into focus in a recent determination by the Pensions Ombudsman.

A recent determination by the Pensions Ombudsman against the Police and Crime Commissioner of South Wales and pension administrator Capita has brought member communication obligations into sharper focus.

A recent court decision involving the use of section 48 of the Administration of Justice Act 1985 may pave the way to an alternative approach to defective scheme documentation in appropriate cases.

In a reported case involving the BCA Pension Plan, the court has ordered that its trustees can administer the scheme as if certain words from a previous pension increase rule had not been accidentally omitted during a rule consolidation exercise.