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Results: 1-10 of 1,003

Tribunal confirms no penalty for implementing tax avoidance scheme

  • RPC
  • -
  • United Kingdom
  • -
  • March 18 2015

In the recent case of Herefordshire Property Company Ltd v HMRC, the First-tier Tribunal (Tax Chamber) ("FTT") allowed the taxpayer's appeal against

Trading or investment?

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • March 17 2015

The case of Terrace Hill (Berkeley) Ltd provides a further insight into the distinction between trading and investment. This perennial question

The ingenious sagato be continued

  • Mills & Reeve LLP
  • -
  • United Kingdom
  • -
  • March 12 2015

Tax avoidance schemes are hitting the headlines on a daily basis, particularly in light of the recent allegations that HSBC supposedly assisted

Tribunal finds in favour of property developer who was not trading

  • RPC
  • -
  • United Kingdom
  • -
  • March 11 2015

In Terrace Hill (Berkeley) Ltd v HMRC, the First-tier Tribunal ("the FTT") rejected HMRC's arguments and concluded that a property developer's

FTT ruling reversed as veranda sales for static caravans are zero-rated for VAT

  • Burges Salmon LLP
  • -
  • United Kingdom
  • -
  • March 10 2015

The Upper Tribunal (UT) has found In Colaingrove Limited v HMRC 2015 UKUT that supplies of verandas when sold with static caravans are zero-rated

English court has jurisdiction to order enquiry as to damages against HMRC

  • Taylor Wessing
  • -
  • United Kingdom
  • -
  • March 10 2015

Her Majesty's Revenue & Customs ("HMRC") were not immune from the requirement to give an undertaking for damages suffered where a provisional

HMRC did not act unlawfully in disclosing information to journalists

  • Joseph Hage Aaronson LLP
  • -
  • United Kingdom
  • -
  • March 6 2015

On 4 March 2015 the Court of Appeal handed down judgment in R (Ingenious Media Holdings plc) v HMRC. Sir Robin Jacob delivered the judgment of the

Get your own business! Latest TOGC update

  • Mills & Reeve LLP
  • -
  • United Kingdom
  • -
  • March 6 2015

The Upper Tribunal has recently denied Transfer of a Going Concern (TOGC) treatment for the transfer of a property subject to an occupational

The tribunal concludes that racehorse ownership was not a trade and rejects the taxpayer’s loss relief claim Ewan Leslie James McMorris v HMRC

  • RPC
  • -
  • United Kingdom
  • -
  • March 5 2015

In recent years, there has been a seemingly unending string of cases relating to whether certain activities constitute trading. The McMorris case is

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