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Results: 1-10 of 61

Supreme Court rules in judicial review on scope of duty of confidentiality owed by public bodies
  • Herbert Smith Freehills LLP
  • United Kingdom
  • November 11 2016

The Supreme Court has granted judicial review of a decision by Her Majesty's Revenue and Customs ("HMRC") to reveal confidential taxpayer information


HMRC v Philips Electronics UK Limited
  • Herbert Smith Freehills LLP
  • European Union, United Kingdom
  • April 26 2012

Advocate General’s opinion: UK loss relief rules for branches breach EU law


Retrospective tax legislation: compatible with the European Convention on Human Rights ("ECHR")
  • Herbert Smith Freehills LLP
  • United Kingdom
  • July 31 2015

Retrospective legislation, seeking to close a tax loophole relating to Stamp Duty Land Tax ("SDLT"), did not engage rights under the ECHR to the


HMRC v Philips Electronics UK Limited
  • Herbert Smith Freehills LLP
  • European Union, United Kingdom
  • September 7 2012

On 6 September 2012 the CJEU delivered a clear ruling in favour of Philips, confirming that the UK provisions which prevent losses of UK branches of non-UK resident companies from being surrendered for group relief (section 107 CTA 2010 condition C, formerly section 403D(1)(c) ICTA 1988) constitute an unjustified restriction of the freedom of establishment under EU law


Tax deductibility of corporate interest expense
  • Herbert Smith Freehills LLP
  • OECD, United Kingdom
  • July 18 2016

On 12 May 2016, HM Treasury and HM Revenue & Customs (HMRC) published their second consultation document on the detailed policy design and


Government procurement rules: tax compliance is a factor to be considered
  • Herbert Smith Freehills LLP
  • United Kingdom
  • February 19 2013

The proposed rules require: Suppliers seeking to secure a government contract to self-certify during the selection stage of the procurement process


Denial of input VAT deduction for failure to identify a connection with VAT fraud Court of Appeal in Mobilx rejects HMRC test of knowledge but requires traders to consider the circumstances of each trade or transaction
  • Herbert Smith Freehills LLP
  • United Kingdom
  • October 18 2010

It was reported on 7 September 2010 that HMRC have identified the first cases of attempted VAT fraud in the wholesale gas and power markets


Appeals against conclusions set out in a closure notice HMRC v Tower MCashback (decision of the Court of Appeal)
  • Herbert Smith Freehills LLP
  • United Kingdom
  • February 5 2010

On an appeal by a taxpayer against the conclusions set out in a closure notice, HMRC may only raise and rely on grounds in support of its conclusions which relate to the subject matter of the enquiry (as determined by the First-tier Tribunal


Gaines-Cooper decision UK tax residence for individuals
  • Herbert Smith Freehills LLP
  • United Kingdom
  • April 29 2010

The recent decision of the Court of Appeal in Gaines-Cooper (R (on the application of (1) Robert John Davies (2) Michael John James) v Revenue & Customs Commissioner: R (on the application of Robert Gaines- Cooper) v Revenue & Customs Commissioners 2010 EWCA Civ 83) has attracted a great deal of publicity


ECJ rules that the stamp duty reserve tax charge on entry into a clearance system is illegal under EU law; may have wider implications
  • Herbert Smith Freehills LLP
  • European Union, United Kingdom
  • October 5 2009

In a case last week, HSBC Holdings plc and Vidacos Nominees Ltd v HMRC (C-56907), the European Court of Justice (“ECJ”) held that the 1.5 UK stamp duty reserve tax ("SDRT") charge on the issue of shares into EU clearance systems is illegal