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Consultation on tax avoidance

  • RPC
  • -
  • United Kingdom
  • -
  • September 5 2013

On 12 August 2013, HMRC launched a new consultation document: Raising the stakes on tax avoidance. The consultation relates to two main proposals:

Third time lucky for HMRC as they finally secure victory in HMRC v DV3 RS Limited Partnership

  • RPC
  • -
  • United Kingdom
  • -
  • September 5 2013

Having lost before both the First-tier Tribunal (FTT) and the Upper Tribunal (UT), HMRC have finally managed to secure victory before the Court of

Obtaining non-statutory clearance from HMRC

  • RPC
  • -
  • United Kingdom
  • -
  • September 5 2013

HMRC may be able to provide advance clearance or approval to certain transactions which a taxpayer wishes to carry out. For more information on this

ATED (Annual Tax on Enveloped Dwellings) Return for 2013-14

  • RPC
  • -
  • United Kingdom
  • -
  • September 5 2013

HMRC have published the final version of the ATED Return for the 2013-14 year. The form should be completed where a property is: a residential

Tax Tribunal considers the application of the anti-avoidance legislationcontained in section 75A Finance Act 2003 in Project Blue Ltd v HMRC

  • RPC
  • -
  • United Kingdom
  • -
  • September 5 2013

HMRC have been successful before the First-tier Tribunal (FTT) in Project Blue Ltd2, an SDLT case in which the anti-avoidance provisions contained in

HMRC launches Alternative Dispute Resolution (ADR) Service for SMEs and individuals

  • RPC
  • -
  • United Kingdom
  • -
  • September 5 2013

Following pilots carried out in 2011, HMRC announced in February 2013 that it would be making a form of ADR available as "business as usual". Since 2

DOTAS questionnaire

  • RPC
  • -
  • United Kingdom
  • -
  • September 5 2013

HMRC is in the process of carrying out a full review of the Disclosure of Tax Avoidance Schemes (DOTAS) regime and the VAT Disclosure Regime. This

HMRC invites SDLT charity relief claims following Court of Appeal defeat

  • RPC
  • -
  • United Kingdom
  • -
  • September 5 2013

In our August 2013 Update we reported on the case of The Pollen Estate Trustee Co Ltd and KCL v HMRC1, in which the Court of Appeal ruled that SDLT

“Lease and lease back” arrangement held not to be “abusive”

  • RPC
  • -
  • United Kingdom
  • -
  • August 29 2013

The First-tier Tribunal (FTT) has upheld an appeal by the University of Huddersfield over a "lease and lease back" of a building, which the FTT found

Revised VAT Guide (Notice 700)

  • RPC
  • -
  • United Kingdom
  • -
  • August 29 2013

On 6 August 2013, HMRC published a revised version of the VAT Guide (Notice 700), which includes clarification of when a taxpayer can rely on