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Results: 1-10 of 3,750

VAT recovery for holding companies - Upper Tribunal decision
  • RPC
  • United Kingdom
  • May 3 2016

On 4 February 2016, the Upper Tribunal (in Norseman Gold plc v HMRC) upheld the First-tier Tribunal decision that a holding company providing


Deutsche Bank and UBS schemes - Supreme Court finds in HMRC’s favour
  • RPC
  • United Kingdom
  • May 3 2016

On 9 March 2016, the Supreme Court overturned the Court of Appeal decisions in the cases involving similar restricted securities schemes separately


Upper Tribunal rules payment for injury to feelings taxable as a termination payment
  • RPC
  • United Kingdom
  • May 3 2016

On 14 January 2016, the Upper Tribunal (in Moorthy v HMRC) held that a payment for injury to feelings, made in connection with the termination of


Insurance claim settlement services not exempt
  • RPC
  • United Kingdom
  • May 3 2016

On 17 March 2016, the ECJ (in Minister Finansów v Aspiro SA, formerly BRE Ubezpieczeniasp. Z o.o.) ruled that claim settlement and other services


First-tier Tribunal holds that “worthless” deferred shares are “ordinary share capital” for entrepreneurs’ relief purposes
  • RPC
  • United Kingdom
  • May 3 2016

On 1 March 2016, the First-tier Tribunal in Castledine v HMRC held that a director who held only 4.99 of a company's ordinary share capital, taking


Supreme Court confirms VAT repayments (and interest) are subject to corporation tax
  • RPC
  • United Kingdom
  • May 3 2016

On 17 February 2016, the Supreme Court in Shop Direct Group v HMRC held that VAT repayments (including statutory interest) are subject to corporation


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


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


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


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