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Pensions round-up May 2017
  • DLA Piper LLP
  • United Kingdom
  • June 19 2017

Welcome to the latest edition of DLA Piper's monthly newsletter Pensions Round-Up in which we provide an overview of developments in pension


M&A Weekly Update 10 - 16 June 2017
  • Macfarlanes LLP
  • United Kingdom
  • June 16 2017

In Kings Court Trust Limited and others v Lancashire Cleaning Services Limited 2017, the High Court granted an order to register the executors of


Archer: judicial review in the context of statutory tax appeals
  • RPC
  • United Kingdom
  • June 13 2017

The High Court's judgment in R (on the application of Archer) v HMRC 2017 EWHC 296 (Admin) is one of a number of recent decisions where it has been


VAT recovery for holding companies
  • Taylor Wessing
  • United Kingdom
  • June 9 2017

On 20 April 2017, HMRC updated their guidance on the often contentious issue of input VAT recovery by holding companies. This follows the CJEU


Claims in negligence: a limitation reminder
  • Wright Hassall LLP
  • United Kingdom
  • June 8 2017

The industry has received a stark reminder of the time limits for bringing a professional negligence claim following the handing down of a judgment in


Failure to Prevent: Corporate Liability at the Cost of Individual Due Process?
  • Bright Line Law
  • United Kingdom
  • June 6 2017

The new corporate offence of failure to prevent the facilitation of tax evasion reflects a wider move toward corporate self-Policing in the UK


Rendall - Tribunal reduces penalties imposed for failure to file a partnership return to nil
  • RPC
  • United Kingdom
  • June 1 2017

In Rendall v HMRC 2017 UKFTT 356 (TC), the First-tier Tribunal (FTT) has reduced penalties imposed on partners for failure to file a partnership


Walker - UT confirms FTT has jurisdiction to amend tax return
  • RPC
  • United Kingdom
  • May 31 2017

In HMRC v Eric Walker, the UT has confirmed that the FTT has the power, under section 50, TMA, to amend a return if it decides the taxpayer is


Anti-Bribery and Corruption Review - June 2017
  • Clifford Chance LLP
  • Australia, OECD, United Kingdom, USA
  • May 31 2017

The spotlight on anti-bribery and corruption compliance programmes continues to intensify as a number of countries adopt measures designed to make it


Tager - Application to suspend penalties for failing to comply with information notices rejected
  • RPC
  • United Kingdom
  • May 30 2017

In HMRC v Romie Tager QC the Personal Representative of Osias Tager 2017 UKUT 161 (TCC), the Upper Tribunal (UT) refused an application that it