This websites use cookies. By continuing to browse the site you are agreeing to our use of cookies. For more details about cookies and how to manage them, see our cookie policy.


Lehman - Court of Appeal Judgment on withholding tax


Court determined interest under Insolvency Rules subject to withholding tax. Catherine Addy QC was instructed by HMRC.

On 19 December 2017 the Court of Appeal allowed HMRC’s appeal, determining that statutory interest payable under Rule 2.88(7) of the Insolvency Rules 1986 and Rule 14.23(7) of the Insolvency Rules 2016 is “yearly interest” for the purposes of section 874(1) of the Income Tax Act 2007 and therefore subject to withholding tax. Catherine Addy QC was instructed by HMRC.

View all news

Recent News

Thomas Grant QC wins Chancery Silk of the Year


19 November 2021

We are thrilled to announce that Thomas Grant QC has won Chancery Silk of the Year at the Chambers UK Bar Awards. 

Read more

Diversity/Gender Programme of the Year Award No...


17 November 2021

We are delighted to announce that we have been nominated for Diversity/Gender Programme of the Year at the Citywealth Magic Circle Awards 2022 due to our successful mentoring scheme.

Read more

Chambers UK Bar Guide 2022

Maitland Chambers

21 October 2021

We are delighted to have a number of leading recommendations which further cement our position as one of the leading commercial chancery sets at the Bar. 

Read more