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Results: 1-10 of 948

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

U.K. tribunal finds broker alliance does not fall within VAT exemption for insurance-related services by brokers and agents

  • Carlton Fields Jorden Burt
  • -
  • United Kingdom
  • -
  • December 3 2014

An upper tribunal in the United Kingdom has dismissed an appeal brought by Westinsure, an alliance of brokers formed to provide introductions and

Time period within which HMRC may open an enquiry Dock and Let Ltd v HMRC

  • RPC
  • -
  • United Kingdom
  • -
  • December 3 2014

HMRC (generally) has 12 months to open an enquiry following the filing of a company's self- assessment tax return - but when should time be counted

Tribunal orders HMRC to pay taxpayer’s costs Ian Elder v HMRC

  • RPC
  • -
  • United Kingdom
  • -
  • December 3 2014

The First-tier Tribunal (Tax Chamber) (FTT) has provided a useful summary of its approach to the assignment of appeals to the Complex category

HMRC’s application for security for costs refused GSM Export (UK) Ltd (in administration) & Anor v HMRC

  • RPC
  • -
  • United Kingdom
  • -
  • December 3 2014

The Upper Tribunal (Judge Berner) has dismissed an application for security for costs made by HMRC in a case which involved an appeal against a

Pension schemes and VAT the latest developments

  • CMS Cameron McKenna
  • -
  • European Union, United Kingdom
  • -
  • December 1 2014

HMRC has issued two new Briefs about employers' ability to recover VAT in relation to pension schemes, both of which follow decisions by the Court of

HMRC mislead appellants into believing they have a remedy in the Tribunal in contractual settlement dispute

  • RPC
  • -
  • United Kingdom
  • -
  • November 28 2014

In Morris and another v HMRC, the First-tier Tribunal ("the FTT") has confirmed that it does not have jurisdiction to determine a dispute relating

VAT and sale agreements - minimising cash leakage

  • Winckworth Sherwood
  • -
  • United Kingdom
  • -
  • November 27 2014

The Court of Appeal (the "CoA") has handed down a decision which reminds us of the importance of carefully considering the treatment of VAT during

VAT on services supplied to pension schemes: revised HMRC guidance

  • Mayer Brown LLP
  • -
  • United Kingdom
  • -
  • November 27 2014

On 25 November 2014, HM Revenue & Customs ("HMRC") published two pieces of new guidance on the charging and recovery of VAT on administration and