Articles

Results 1 to 5 of 57


The EU Conflict Minerals Regulation: How It Applies in the UK

European Union, OECD, United Kingdom - July 12 2022 The initial Regulation (EU) 2017/821 of the European Parliament and of the Council laying down supply chain due diligence obligations for Union…

Anita LLoyd, Dynda A. Thomas

Personal liability for PAYE, and all that Hoey (UK)

United Kingdom - June 8 2022 The Court of Appeal recently handed down its judgment in the Hoey case. The case is noteworthy because it helps illustrate the extent of HMRC’s powers…

Secondary and Personal Tax Liability of UK Directors and Other Officers

United Kingdom - March 25 2022 In certain circumstances, HM Revenue and Customs (HMRC) is able to "pierce the corporate veil" to make individuals personally liable for the tax…

Timothy Jarvis

Is It Time for an Online Sales Tax in the UK?

United Kingdom - March 24 2022 On 25 February 2022, HM Treasury published a policy consultation, "Online sales tax: Assessing an option to help rebalance taxation of the retail…

Carlton Daniel, Matthew Lewis

Business Recovery: How Should UK Companies Approach HMRC for Support?

United Kingdom - March 17 2022 As part of our business recovery and resilience series, our third video from Rob O’Hare (PSL in our Tax team), responds to the question: How should…

Rachael Markham