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Results: 1-10 of 154

HMRC invites SDLT charity relief claims following Court of Appeal defeat
  • RPC
  • United Kingdom
  • September 5 2013

In our August 2013 Update we reported on the case of The Pollen Estate Trustee Co Ltd and KCL v HMRC1, in which the Court of Appeal ruled that SDLT


Consultation on tax avoidance
  • RPC
  • United Kingdom
  • September 5 2013

On 12 August 2013, HMRC launched a new consultation document: Raising the stakes on tax avoidance. The consultation relates to two main proposals:


Third time lucky for HMRC as they finally secure victory in HMRC v DV3 RS Limited Partnership
  • RPC
  • United Kingdom
  • September 5 2013

Having lost before both the First-tier Tribunal (FTT) and the Upper Tribunal (UT), HMRC have finally managed to secure victory before the Court of


Obtaining non-statutory clearance from HMRC
  • RPC
  • United Kingdom
  • September 5 2013

HMRC may be able to provide advance clearance or approval to certain transactions which a taxpayer wishes to carry out. For more information on this


ATED (Annual Tax on Enveloped Dwellings) Return for 2013-14
  • RPC
  • United Kingdom
  • September 5 2013

HMRC have published the final version of the ATED Return for the 2013-14 year. The form should be completed where a property is: a residential


HMRC launches Alternative Dispute Resolution (ADR) Service for SMEs and individuals
  • RPC
  • United Kingdom
  • September 5 2013

Following pilots carried out in 2011, HMRC announced in February 2013 that it would be making a form of ADR available as "business as usual". Since 2


Tax Tribunal considers the application of the anti-avoidance legislationcontained in section 75A Finance Act 2003 in Project Blue Ltd v HMRC
  • RPC
  • United Kingdom
  • September 5 2013

HMRC have been successful before the First-tier Tribunal (FTT) in Project Blue Ltd2, an SDLT case in which the anti-avoidance provisions contained in


DOTAS questionnaire
  • RPC
  • United Kingdom
  • September 5 2013

HMRC is in the process of carrying out a full review of the Disclosure of Tax Avoidance Schemes (DOTAS) regime and the VAT Disclosure Regime. This


Julian Massey and Beryl Massey TA Hilden Park Partnership and another v HMRC 2013 UKFTT 391 (TC)
  • RPC
  • United Kingdom
  • August 29 2013

The First-tier Tribunal (FTT) has recharacterised as 'abusive' a structure devised to avoid VAT by the use of two purportedly non-profit making


Pendragon Plc v HMRC 2013 EWCA Civ 868
  • RPC
  • United Kingdom
  • August 29 2013

The Court of Appeal has held that the Upper Tribunal was wrong to conclude, on the grounds set out in Halifax v HM Customs and Excise (C-25502