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Results: 11-20 of 6,609

Upper Tribunal confirms the FTT's decision to strike out HMRC's evidence
  • RPC
  • United Kingdom
  • July 1 2015

In HMRC v Infinity Distribution Limited (in Administration), the Upper Tribunal has dismissed HMRC's appeal against that part of the decision of


Private client briefing - issue 21
  • Burges Salmon LLP
  • United Kingdom
  • July 1 2015

In the lead up to the General Election, a steady flow of speculation surrounded the likely impact of party tax pledges. Changes to the rules for


Discrimination settlement did not amount to employment earnings
  • Burges Salmon LLP
  • United Kingdom
  • July 1 2015

The First-Tier Tribunal (FTT) has held that a payment made by an employer to an ex-employee pursuant to a compromise agreement, in full and final


Hurry only a few days left for UK share plan annual returns!
  • Squire Patton Boggs
  • United Kingdom
  • June 30 2015

The 6 July deadline for companies to register their share incentive plans with HMRC online (and self-certify their tax advantaged plans) is fast


UK tax bulletin - June 2015
  • Squire Patton Boggs
  • United Kingdom
  • June 30 2015

There are lots of Tribunal cases where HMRC have imposed a penalty for a failure to comply with the tax legislation and the taxpayer has claimed a


Employee shareholder status
  • Teacher Stern
  • United Kingdom
  • June 29 2015

With effect from 1 September 2013, the Government introduced a new employment status, referred to as Employee Shareholder Status. This is a tax


Procurement policy note 1115 - acceptance of unstructured electronic invoices by Central Government Authorities (“PPN 1115”)
  • Eversheds LLP
  • United Kingdom
  • June 26 2015

From 30 June 2015, Central Government Departments, their Executive Agencies and Non-Departmental Governing Bodies ("in-scope organisations") will


Compound interest on overpaid VAT: HMRC seeking to appeal against Littlewoods
  • RPC
  • United Kingdom
  • June 26 2015

On 23 June, HMRC published Revenue and Customs Brief 9(2015) which confirms its position following the Court of Appeal judgment in Littlewoods Retail


Court of Session grants leave to appeal in Taylor Clark
  • RPC
  • United Kingdom
  • June 26 2015

The Court of Session has granted the taxpayer leave to appeal the Upper Tribunal's decision in Taylor Clark Leisure Plc v HMRC 2014 UKUT 396 (TCC


VAT scheme ruled abusive by the Supreme Court: Pendragon
  • RPC
  • United Kingdom
  • June 26 2015

The Supreme Court, reversing the decision of the Court of Appeal, has found that arrangements designed to avoid VAT on the resale of demonstrator cars