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Results: 1-10 of 884

Reasonable excuse

  • RPC
  • -
  • United Kingdom
  • -
  • July 24 2014

In the recent case Spink v HMRC the First-tier Tribunal (Tax Chamber) ('FTT') allowed the taxpayer's appeal against the imposition of penalties by

English High Court considers the effect of invalidly appointed trustees

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • July 23 2014

In Jasmine Trustees Ltd v Wells & Hind (A Firm) 2007 EWHC 38, the High Court of England and Wales interpreted "individuals" in Section 37(1)(c) of

The case of BPP University College applying Mitchell in the tax tribunal

  • Burges Salmon LLP
  • -
  • United Kingdom
  • -
  • July 23 2014

Failure to comply with directions in the Fist-tier Tribunal can be grounds for the award of a barring order against further proceedings. This was the

Onshore employment intermediaries: the Tribunal sheds some light on “control”

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • July 22 2014

Whilst we are still awaiting cases that may shed some light on how the Tribunals and courts will interpret HMRC's new onshore intermediaries

An enquiry is as an enquiry does HMRC's narrow interpretation of what constitutes an enquiry is rejected by the Upper Tribunal

  • RPC
  • -
  • United Kingdom
  • -
  • July 17 2014

The recent case of Portland Gas Storage Limited v The Commissioners for HMRC 2014 UKUT 0270 (TCC), considered two important questions: what is an

Rangers 2 0 HMRC: they think it’s all over?

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • July 16 2014

You don’t need to have a season ticket at Ibrox to be familiar with the difficult few seasons that Rangers FC has faced, both on and off the pitch

A summary of major developments in key areas - general counsel update - July 2014

  • Herbert Smith Freehills LLP
  • -
  • Australia, European Union, Hong Kong, United Kingdom
  • -
  • July 15 2014

Legislation, in the form of a Regulation and Directive, has been published in the Official Journal of the European Union which will substantially

Taxpayer succeeds in loss relief claim

  • RPC
  • -
  • United Kingdom
  • -
  • July 10 2014

In Hamilton & Kinneil (Archerfield) Ltd and others v HMRC 2014 UKFTT 350 (TC), the First-tier Tribunal (Tax Chamber) ('FTT') held that a company

Can a bankrupt be subject to an income payment order in addition to an income payment agreement

  • Burges Salmon LLP
  • -
  • United Kingdom
  • -
  • July 8 2014

This update considers the recent High Court decision in Thomas and Another v Edmondson (1205.2014) concerning the court's ability to make an income

Debtor's late challenge to English Individual Voluntary Arrangement fails

  • Taylor Wessing
  • -
  • United Kingdom
  • -
  • July 4 2014

Neither failure to obtain debtor's consent to modifications to an IVA proposal, prior to the creditors' meeting; nor the unauthorised exercise of a