We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
In cooperation with Association of Corporate Counsel
  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-10 of 880

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

Trustees de son tort

  • Boodle Hatfield
  • -
  • United Kingdom
  • -
  • July 3 2014

The difficulties that can arise were highlighted in Jasmine Trustees Ltd and other v Wells & Hind (a firm) and another. A husband and wife

HMRC fail to demonstrate negligence in tax planning case

  • RPC
  • -
  • United Kingdom
  • -
  • July 3 2014

In the case of R, A and M Gardiner v HMRC, the First-tier Tribunal (Tax Chamber) ('FTT') overturned penalties imposed by HMRC on the appellant

Information notices suspended by FTT to allow the taxpayers to seek judicial review Whitefields Golf Club Ltd & Ors v HMRC

  • RPC
  • -
  • United Kingdom
  • -
  • July 2 2014

The First-tier Tribunal (Tax Chamber) (FTT) suspended6 the effect of its decision in relation to information notices issued by HMRC pursuant to

Administrative Court quashes HMRC’s refusal to disclose information R (on the application of Privacy International) v HMRC

  • RPC
  • -
  • United Kingdom
  • -
  • July 2 2014

In this recent decision, the Administrative Court quashed a decision by HMRC that it did not have a duty to disclose information concerning its