We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 4,351

Harry Potter star loses £1m battle with HMRC
  • RPC
  • United Kingdom
  • August 25 2016

The First-tier Tribunal (FTT) has held that a taxpayer's new accounts did not meet the requirements of section 217, Income Tax (Trading and Other


UK: Pensions Update: August 2016
  • Clifford Chance LLP
  • European Union, United Kingdom
  • August 23 2016

Following its investigation into the collapse of BHS, the Work and Pensions Select Committee has launched a new inquiry which invites written


Summer 2016 - Business Services Bulletin
  • BrookStreet des Roches LLP
  • European Union, United Kingdom
  • August 22 2016

The Court of Appeal decided the case of Globe Motors, Inc. v TRW Lucas Varity Electric Steering Limited on 20 April 2016. It was held that the


Capital Focus Limited v HMRC: houses in multiple occupancy can be zero-rated dwellings
  • Burges Salmon LLP
  • United Kingdom
  • August 17 2016

The FTT has found that houses in multiple occupancy can be zero-rated dwellings under the VAT legislation. The purpose of the legislation is to


Travel industry in the spotlight once again with VAT flat rate scheme, the issue of agency and airline credit card fees
  • Hill Dickinson LLP
  • United Kingdom
  • August 17 2016

When Benjamin Franklin penned his famous quote about the certainty of taxes, he would probably not have been thinking about VAT and the travel


D&J Grant v HMRC: input tax recovery on partial payment denied
  • Burges Salmon LLP
  • United Kingdom
  • August 17 2016

In D&J Grant v HMRC, the First Tier Tribunal (“FTT”) has held that a taxpayer is not entitled to recover input tax on payments for goods that were


SIPP scheme administrator avoids 'pension liberation' tax charge
  • RPC
  • United Kingdom
  • August 17 2016

In a recent case the First-tier Tribunal (FTT) has found that HMRC was wrong to refuse Sippchoice's application for the discharge of liability to


HMRC publishes new Spotlight 32
  • Burges Salmon LLP
  • United Kingdom
  • August 17 2016

HMRC "spotlights" represent its list of targeted tax avoidance schemes and taxpayers and employers alike should be aware of whether any plan they


Gold medals for taking tax advice?
  • Kingsley Napley
  • United Kingdom
  • August 16 2016

well, not exactly. But, if you can demonstrate that you have taken “reasonable care” in completing your tax return, you could obtain (arguably) the


Case update - righting the wrong: mistake and hastings-bass in the Isle of Man
  • Macfarlanes LLP
  • Jersey, United Kingdom
  • August 15 2016

How should trustees deal with mistakes that they or their predecessors have made? This is a question of sometimes acute practical importance to