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Results: 1-10 of 3,361

Any Ol’ input tax recovery HMRC v G B Housely Ltd

  • RPC
  • -
  • United Kingdom
  • -
  • August 28 2014

In the recent decision of HMRC v GB Housely the Upper Tribunal held that HMRC was wrong not to exercise its discretion under regulation 29(2) of the

Updates to the VAT finance manual

  • RPC
  • -
  • European Union, United Kingdom
  • -
  • August 28 2014

The decision of the European Court of Justice (ECJ) in Wheels Common Investment Fund Trustees Ltd and others v HMRC in which the ECJ confirmed that

Revised VAT Notice 7002 on group and divisional registration

  • RPC
  • -
  • United Kingdom
  • -
  • August 28 2014

HMRC published a revised VAT Notice 7002 on 8 August 2014. Many of the changes are to the arrangement of text, however, a new section has been

Court of Appeal denies input tax on accountancy services relating to a refinancing and restructuring process: Airtours Holiday Transport Limited v HMRC

  • RPC
  • -
  • United Kingdom
  • -
  • August 28 2014

The appellant company, Airtours, appealed against a decision of the Upper Tribunal (UT) in which it was held that it could not recover input tax

Provision of self-storage facilities not a licence to occupy land for VAT purposes HMRC v Finnamore (ta Hanbridge Storage Services)

  • RPC
  • -
  • United Kingdom
  • -
  • August 28 2014

In HMRC v Finnamore (ta Hanbridge Storage Services) the Upper Tribunal upheld HMRC's appeal against a decision of the First-tier Tribunal (Tax

What value EMI options?

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • August 28 2014

The best advice to an unquoted company granting EMI options has always been to agree the value of a share with HMRC shortly before grant. This gives

MOSS consequential amendments to the VAT regulations 1995 (SI 19952518): ConDoc

  • RPC
  • -
  • United Kingdom
  • -
  • August 28 2014

HMRC has published a consultation inviting views on the proposed amendments brought about by the introduction of the Mini One Stop Shop (MOSS

First-tier Tribunal holds that there is no taxable supply where there is no obligation on a subsidiary company which was receiving subsidiary services from the group parent

  • RPC
  • -
  • United Kingdom
  • -
  • August 27 2014

In Norseman Gold plc v HMRC the First-tier Tribunal (Judge Colin Bishopp) ("FTT") dismissed an appeal by Norseman Gold plc ("Norseman") against

Pensions: HMRC’s Autumn “to do” list for trustees

  • CMS Cameron McKenna
  • -
  • United Kingdom
  • -
  • August 22 2014

HMRC has been unusually active over the summer in relation to pensions. We have therefore put together a note summarising some current and pending

Podcast: episode 7 - the view from Mayer Brown

  • Mayer Brown LLP
  • -
  • United Kingdom
  • -
  • August 22 2014

Richard Goldstein talks about the Government’s response to its “Freedom and Choice in Pensions” consultation on the new changes to the way that