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Results: 1-10 of 8,351

Treasury Committee discusses bank tax surcharge
  • Dentons
  • United Kingdom
  • April 29 2016

Andrew Tyrie MP, Chairman of the Treasury Committee, has written to Professor Alasdair Smith, Chair of the CMA’s banking investigation panel, to


Budget 2016 - measures affecting wealthy individuals and their families
  • Gowling WLG
  • United Kingdom
  • April 28 2016

In a departure from recent UK budgets, the chancellor announced relatively few new measures in the 2016 Budget which specifically target wealthy


March 2016 Budget Update (sweet and sour surprises)
  • Boodle Hatfield
  • United Kingdom
  • April 28 2016

In his March 2016 Budget, George Osborne announced several measures which will impact retailers. Here is a reminder of the three main ones... Sugar


Notes to VAT1 on voluntary registration misleading
  • RPC
  • United Kingdom
  • April 28 2016

In Lepton Service Station Ltd v HMRC 2016 UKFTT 144 (TC), the taxpayer appealed against HMRC's refusal to allow pre-registration input tax. The


Bratt Auto Contracts Limited - Upper Tribunal confirms that section 80 claims must be allocated to VAT periods
  • RPC
  • United Kingdom
  • April 28 2016

In Bratt Auto Contracts Limited and Bratt Auto Services Limited v HMRC 2016 UKUT 90(TCC), the Upper Tribunal (UT) considered the statutory


Tribunal finds that deferred shares are ordinary shares for the purposes of entrepreneurs' relief
  • RPC
  • United Kingdom
  • April 28 2016

In Alan Castledine v HMRC 2016 UKFTT 145, the First-tier Tribunal (FTT) dismissed Mr Castledine's appeal and found that deferred shares qualified


Brief 816 - release by HMRC of exporter information
  • RPC
  • United Kingdom
  • April 28 2016

HMRC has announced that, from 8 April 2016, it will start to publish information relating to exporters of goods from the UK to non-EU countries. The


Minister Finansów - insurance claim settlement services are not VAT exempt
  • RPC
  • European Union, Poland, United Kingdom
  • April 28 2016

In Minister Finansów v Aspiro SA, formerly BRE Ubezpieczenia sp. Z.o.o. (C-4015), the European Court of Justice (CJEU) considered the VAT liability


Hospital Telecommunications Services Limited - HMRC’s repeated errors constituted a reasonable excuse for late payment of VAT
  • RPC
  • United Kingdom
  • April 28 2016

In Hospital Telecommunications Services Limited v HMRC 2016 UKFTT 161 (TC), the FTT considered whether the company had a reasonable excuse for late


Insurance claims settlement services not VAT exempt
  • RPC
  • European Union, United Kingdom
  • April 27 2016

The European Court of Justice (ECJ) has held in a recent case that claim settlement services provided on behalf of an insurance company by a Polish