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Javed And Azra Mughal - Tribunal considers the rules relevant to "hardship" applications
  • RPC
  • United Kingdom
  • September 21 2016

In Javed and Azra Mughal (Partnership) Trading as Dallas Chicken and Ribs v HMRC 2016 UKFTT 456 (TC), the First-tier Tribunal (FTT) has considered

Prejudicial questions referred to the European Court of Justice on the VAT qualification of certain specific lease transactions
  • Baker & McKenzie
  • European Union, United Kingdom
  • September 19 2016

Under the current EU VAT rules and regulations, and according to the case law of the European Court of Justice (“ECJ”), the lease of capital equipment

Holiday pay - will Brexit stop the juggernaut?
  • Irwin Mitchell LLP
  • European Union, United Kingdom
  • September 19 2016

Another Employment Tribunal has found that payments for voluntary overtime, out of hours standby allowances, call out allowances and even the taxable

Rebecca Stayton v HMRC: when can you trade in property without an intention to do so?
  • Burges Salmon LLP
  • United Kingdom
  • September 16 2016

In Rebecca Stayton v HMRC 2016 UKFTT 0345 (TC), the First Tier Tribunal (FTT) was asked to consider this question as part of Rebecca Stayton's (RS

Tribunal allows set-off of corporation tax loss against income tax profit
  • RPC
  • United Kingdom
  • September 14 2016

In English Holdings Ltd v HMRC 2016 UKFTT 0346 (TC), the First-tier Tribunal (FTT) allowed an appeal by a non-UK resident company against a

2016 Mid-Year Cross-Border Government Investigations and Regulatory Enforcement Review
  • Baker & Hostetler LLP
  • European Union, United Kingdom, USA
  • September 14 2016

The U.S. government has continued its aggressive enforcement of U.S. securities laws against individuals and entities located outside the U.S. for

HMRC Update: VAT on Investment Management Costs - Transition Period Extension
  • Shepherd and Wedderburn LLP
  • European Union, United Kingdom
  • September 13 2016

HMRC have once again extended the transitional period relating to the recovery of VAT on investment management costs. The period had already been

Errors of law in MTIC case leads to case being remitted to the First-tier Tribunal
  • RPC
  • United Kingdom
  • September 9 2016

In HMRC V Pacific Computers Ltd 2016 UKUT 350 (TCC), the Upper Tribunal (UT) has concluded that the First-tier Tribunal (FTT) made errors of law

International Trade Compliance Update - September 2016
  • Baker & McKenzie
  • Australia, Canada, European Union, United Kingdom, USA
  • September 7 2016

On 19 August 2016, the Russian Federation notified the WTO that it intends to initiate negotiations pursuant to Paragraph 1143 of the Working Party

High Court of Justice in the Isle of Man finds the Isle of Man is not bound by English Supreme Court decisions in the area of trustee mistake
  • Herbert Smith Freehills LLP
  • Isle of Man, United Kingdom
  • September 6 2016

The High Court of Justice of the Isle of Man has indicated that the English Supreme Court decision in Pitt v Holt should not be followed in the Isle