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Results: 1-10 of 957

UK court rescinds non-contractual voluntary distribution from trust

  • Thorsteinssons LLP
  • -
  • United Kingdom
  • -
  • January 26 2015

In Kennedy & Ors v. Kennedy & Ors, 2014 EWHC 4129 (Ch), a voluntary distribution (appointment) of shares was mistakenly made from a trust to a

Procurement clarification on material variation and internal public authority awards

  • Burges Salmon LLP
  • -
  • United Kingdom
  • -
  • January 23 2015

Further to our recent briefing Should I Stay or Should I go? (Revisited) where we commented on the maintenance of an automatic suspension in the case

CJEU confirms UK failed to comply with EU law by retroactively curtailing rights of taxpayers to recover tax unlawfully paid

  • RPC
  • -
  • European Union, United Kingdom
  • -
  • January 22 2015

The European Commission has succeeded in obtaining a declaration from the Court of Justice of the European (CJEU) that the UK Government failed to

HMRC found to have made mistakes in almost half of all cases reviewedappealed in 201314

  • Burges Salmon LLP
  • -
  • United Kingdom
  • -
  • January 22 2015

'HMRC's Reviews and Appeals - 2013-14' contains statistics showing the outcome of reviews and appeals against HMRC tax decisions for the year 1 April

How much can a taxpayer claim for bad tax advice?

  • Burges Salmon LLP
  • -
  • United Kingdom
  • -
  • January 21 2015

When tax advice is misleading or fails to identify an alternative which would involve a lower payment, how much is a taxpayer entitled to be

HMRC dishonesty allegation "seriously flawed"

  • RPC
  • -
  • United Kingdom
  • -
  • January 14 2015

The First-tier Tribunal (Tax Chamber) ("FTT") has ruled, in Citibank NA v Revenue and Customs Commissioners, that HMRC's pleadings were "seriously

UK Finance Act on limitation period for tax recovery infringes EU law

  • Joseph Hage Aaronson
  • -
  • European Union, United Kingdom
  • -
  • January 9 2015

On 18 December 2014 the Court of Justice of the European Union (“CJEU”) handed down its judgment in infringement proceedings brought by the

Tribunal sets aside witness summonses due to misrepresentation and failure in duty to make full and frank disclosure to the Tribunal

  • RPC
  • -
  • United Kingdom
  • -
  • January 8 2015

An interesting decision has recently been issued by the First-tier Tribunal (Tax Chamber) ('FTT') in connection with an application to set aside the

Tribunal adopts a literal interpretation of the provisions in allowing the taxpayer's appeal

  • RPC
  • -
  • United Kingdom
  • -
  • December 11 2014

In Philip Shirley v HMRC, the First-tier Tribunal (Tax Chamber) (FTT) concluded that a provision in a statute rewritten as part of the Tax Law

HMRC's information notice was too vague

  • RPC
  • -
  • United Kingdom
  • -
  • December 4 2014

This case saw the First-tier Tribunal (Tax Chamber) (FTT) uphold the appeal of the taxpayer against penalties imposed by HMRC for non-compliance with