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Results: 1-10 of 17

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

Tax residence indicator

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

We reported last month that HMRC would shortly be launching an online tax residence indicator, which on the basis of a series of questions (eg how

Overseas territories and crown dependencies announce commitment to tackle tax evasion

  • RPC
  • -
  • United Kingdom
  • -
  • June 6 2013

All British Overseas Territories with significant financial centres have signed up to a new strategy on tax transparency. Anguilla, Bermuda, the

Guernsey agrees information exchange and disclosure facility with the UK

  • RPC
  • -
  • Guernsey, United Kingdom
  • -
  • April 2 2013

On 15 March 2013, Guernsey's Chief Minister announced Guernsey's intention to finalise a draft agreement on a proposed "tax package" with the UK

Rangers 2 1 HMRC: victory for the taxpayer in the Rangers EBT case

  • RPC
  • -
  • United Kingdom
  • -
  • December 6 2012

The long awaited decision of the First-tier Tribunal (‘FTT’) in the Rangers EBT case has now been delivered

Mclaughlin v HMRC avoidance scheme succeeds

  • RPC
  • -
  • United Kingdom
  • -
  • April 5 2012

The recent decision of the First-tier Tax Tribunal (FTT) in James Albert McLaughlin v The Commissioners for HM Revenue and Customs, is a timely reminder that taxpayers are entitled to organise their affairs so that the minimum amount of tax is paid

HMRC publishes a summary of responses on its proposed measure to tackle the use of high risk tax avoidance schemes

  • RPC
  • -
  • United Kingdom
  • -
  • April 5 2012

The Government has published responses to its consultation on the proposed measure to tackle the use of high risk tax avoidance schemes by “listing” certain schemes in regulations and attaching certain consequences to the use of those schemes, primarily an additional charge on tax underpaid as a consequence of using one of these schemes