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Results: 1-10 of 994

Tax avoidance scheme succeeds before the Upper Tribunal

  • RPC
  • -
  • United Kingdom
  • -
  • March 4 2015

In Tower Radio Limited and another v HMRC, the taxpayers successfully utilised a scheme which was designed to take advantage of Part 7 of the

Investment trusts can recover some unlawful paid VAT from HMRC

  • Joseph Hage Aaronson
  • -
  • United Kingdom
  • -
  • March 3 2015

On 12 February 2015 the Court of Appeal gave judgment in Investment Trust Companies (in liquidation) v Commissioners for HMRC. This was an appeal

Is it rational or right? Challenging the jurisdiction of the Financial Ombudsman Service

  • Bond Dickinson LLP
  • -
  • United Kingdom
  • -
  • February 27 2015

On Friday 20th February 2015, Mr Justice Oustley handed down his decision in R (Chancery (UK) LLP) v Financial Ombudsman Service (2015 EWHC 407

R (on the application of Chancery (UK) LLP -v- the FOS and Sir Ian Robinson: simples

  • Cooley LLP
  • -
  • United Kingdom
  • -
  • February 26 2015

In R (on the application of Chancery (UK) LLP) -v- the Financial Ombudsman Service and Sir Ian Robinson, the court had to decide: Whether Chancery

If you go down to the woods today

  • RPC
  • -
  • United Kingdom
  • -
  • February 26 2015

In Workstation Farnham the FTT has identified a "legislative bear trap" for taxpayers in the form of sections 59(7) and 59(8) VATA, in circumstances

Disharmony in VAT grouping rules following Skandia

  • RPC
  • -
  • United Kingdom
  • -
  • February 26 2015

Further to the CJEU's surprise decision in Skandia, HMRC has released guidance on the effects of the judgment. The case relates to VAT grouping rules

Direct right of action in VAT claims

  • RPC
  • -
  • United Kingdom
  • -
  • February 26 2015

The recent decision of the Court of Appeal in ITC represents an important step in providing ultimate taxpayers with a direct right of action to

Golf clubs in the rough after not banking on Halifax

  • RPC
  • -
  • United Kingdom
  • -
  • February 26 2015

The First-tier Tribunal (FTT) has applied the "Halifax" principle to a partnership which transferred a golf club business and leased a golf course to

A room with a zero-rating view

  • RPC
  • -
  • United Kingdom
  • -
  • February 26 2015

In Colaingrove the Upper Tribunal (UT) applied Card Protection Plan Ltd (CPP) and allowed an appeal by the taxpayer on the VAT treatment of

High Court criticises HMRC's conduct and compels it to honour its undertakings

  • RPC
  • -
  • United Kingdom
  • -
  • February 19 2015

The published judgment in Abbey Forwarding will not make for comfortable reading for HMRC. Having instigated the winding up of a profitable