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Results: 1-10 of 915

Tribunal rejects Ramsay argument and allows taxpayer's appeal in corporate bond case

  • RPC
  • -
  • United Kingdom
  • -
  • September 11 2014

In Hancock & Hancock v HMRC the First-tier Tribunal (FTT) has upheld the taxpayer's appeal against HMRC's decision that a chargeable gain arose on

Trading “with a view to the making of a profit” an objective or subjective test? Beacon Estates (Chepstow) Ltd v HMRC

  • RPC
  • -
  • United Kingdom
  • -
  • September 4 2014

In Beacon Estates (Chepstow) Ltd v HMRC, the First-tier Tribunal (Tax Chamber) (FTT) allowed the taxpayer's appeal, holding that "with a view to" in

Tribunal bars HMRC from taking further part in appeal BPP University College of Professional Studies v HMRC

  • RPC
  • -
  • United Kingdom
  • -
  • September 4 2014

In BPP University College of Professional Studies v HMRC the FTT found that HMRC had failed to comply with an "unless" order under Rule 8(3) of the

Upper Tribunal dismisses HMRC’s appeal in the Rangers case

  • RPC
  • -
  • United Kingdom
  • -
  • September 4 2014

On 8 July 2014, the Upper Tribunal (Tax and Chancery Chamber) (UT) handed down its judgment in HMRC v Murray Group Holdings and Others (the Rangers

Tribunal bars HMRC from taking further part in appeal

  • RPC
  • -
  • United Kingdom
  • -
  • September 4 2014

In BPP University College of Professional Studies v HMRC the First-tier Tribunal (Tax Chamber) (FTT) found that HMRC had failed to comply with an

Recovery of VAT on Deal Fees

  • Sullivan & Cromwell LLP
  • -
  • United Kingdom
  • -
  • September 3 2014

Airtours Holidays Transport Limited has been denied recovery of VAT on fees it paid to PricewaterhouseCoopers LLP for a review of Airtours’ financial

UK tax bulletin- August 2014

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • September 1 2014

An announcement was made by HMRC in March that from April 2015, non residents will no longer be outside the scope of capital gains tax on the

Lack of care bars employer from recouping underpaid PAYE

  • Mills & Reeve LLP
  • -
  • United Kingdom
  • -
  • August 29 2014

The First-tier Tax Tribunal has decided that an employee was not liable for his employer's PAYE under-deduction because his employer did not take

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