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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

HMRC publishes revised FATCA guidance

  • RPC
  • -
  • United Kingdom
  • -
  • October 24 2014

On 29 August 2014 HMRC published its updated FATCA guidance. This supersedes the February 2014 version and is in keeping with HMRC's commitment to

Consultations on offshore tax evasion

  • RPC
  • -
  • United Kingdom
  • -
  • October 1 2014

On 19 August 2014 HMRC launched two consultations on offshore tax evasion, one to strengthen civil sanctions, the other to consider a new strict

Treading uneven boards: VAT claims and setoff Birmingham Hippodrome Theatre Trust Ltd v HMRC 2014 EWCA Civ 684

  • RPC
  • -
  • United Kingdom
  • -
  • August 14 2014

The Court of Appeal's decision in this case is likely to create a great deal of uncertainty for taxpayers seeking to recover unlawfully levied VAT

Offshore tax evasion: HMRC to consult on the introduction of new strict liability offence

  • RPC
  • -
  • United Kingdom
  • -
  • July 29 2014

George Osborne has announced that the Government will consult on the introduction of a new strict liability criminal offence of failing to declare

Consultation on new criminal offence on undeclared income

  • RPC
  • -
  • United Kingdom
  • -
  • May 1 2014

On 14 April 2014, the Government announced that it will consult on plans to introduce a new strict liability criminal offence for individuals who

Taxpayer establishes clean break and wins residence case before Tax Tribunal

  • RPC
  • -
  • United Kingdom
  • -
  • February 21 2014

The First-tier Tribunal (Tax Chamber) ('FTT') have decided in James Glyn v HMRC 2013 UKFTT 645 (TC) that, although Mr Glyn had retained his London

In a pickle?

  • RPC
  • -
  • United Kingdom
  • -
  • December 19 2013

In two recent High Court cases, the Courts have looked at errors in trust documents. The outcome appears to be this: in the event of an error in a

Implementing the United Kingdom’s agreements with the Crown dependencies to improve international tax compliance

  • RPC
  • -
  • United Kingdom
  • -
  • August 1 2013

On 26 June 2013, HMRC published a discussion document relating to the UK's implementation (through regulations and guidance) of agreements with the

Futter and Pitt inadequate deliberation or a case of mistake?

  • RPC
  • -
  • United Kingdom
  • -
  • July 3 2013

The so-called rule in Hastings-Bass, which permits trustees to assert and rely on the errors of themselves or their advisors to undo actions which