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Results: 1-10 of 3,489

Tax Tribunal confirms the time period in which HMRC must open an enquiry

  • RPC
  • -
  • United Kingdom
  • -
  • October 30 2014

As readers will be aware, HMRC generally has twelve months from the date a company files a return to open an enquiry. In Dock and Let Ltd v

Grouping following Skandia

  • RPC
  • -
  • United Kingdom
  • -
  • October 29 2014

Following the CJEU's recent decision in Skandia which featured in last month's VAT update, HMRC has confirmed that it is considering the

GMAC's strategy for limiting VAT payments is lawful

  • RPC
  • -
  • European Union, United Kingdom
  • -
  • October 29 2014

The decision of the ECJ in the GMAC case represents a comprehensive win for the taxpayer. Although many accounts of the decision have focused upon

Passing the right to reclaim: Robert Cross v HMRC

  • RPC
  • -
  • United Kingdom
  • -
  • October 29 2014

In Robert Cross v HMRC the FTT concluded that on the transfer of a business as a going concern (TOGC), the right to reclaim overpaid output tax

As chance wouldn’t have it HMRC v Sportech & Ors

  • RPC
  • -
  • United Kingdom
  • -
  • October 29 2014

The Upper Tribunal (UT) has considered the same picture scrutinised by the First-tier Tribunal (FTT) in March 2013, but has placed its metaphorical

Updated guidance on holding companies

  • RPC
  • -
  • United Kingdom
  • -
  • October 29 2014

Following the decision of the Court of Appeal in British Airport Authority HMRC has updated its guidance on the VAT treatment of holding companies

Chancellor announces changes to taxation of inherited pension funds

  • Norton Rose Fulbright LLP
  • -
  • United Kingdom
  • -
  • October 28 2014

Of universal interest is the unexpected announcement at the Conservative party conference on 29 September 2014, well ahead of the Autumn Statement

DC pensions flexibility: legislation laid before Parliament

  • Mayer Brown LLP
  • -
  • United Kingdom
  • -
  • October 28 2014

In the 2014 Budget, the Government announced what it called "the most fundamental reform to the way people access their pensions in almost a century"

Offshore tax evasion

  • Boodle Hatfield
  • -
  • United Kingdom
  • -
  • October 27 2014

The Government is stepping up its campaign against the use of offshore vehicles to evade UK tax and, to this end, has recently published two

HMRC increasingly takes criminal route

  • Kingsley Napley
  • -
  • United Kingdom
  • -
  • October 27 2014

Like all things in life, prevention is generally better than cure and dealing with Her Majesty's Revenue and Customs in respect of personal tax