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Call for evidence on HMRC powers

United Kingdom - October 3 2018 The House of Lords Economic Affairs Finance Bill Sub-committee has invited written contributions for its inquiry on the draft Finance Bill 2018. The...

Robert Waterson, Michelle Sloane.


HMRC updates its guidance on VCTs

United Kingdom - October 3 2018 HMRC has updated the guidance in its Venture Capital Schemes Manual on venture capital trusts (VCTs) to reflect changes made by Finance Act 2018. The...

Robert Waterson, Michelle Sloane.


HMRC publishes Spotlight 45 on umbrella company avoidance schemes

United Kingdom - October 3 2018 On 23 August 2018, HMRC published Spotlight 45 in which they provide guidance on what taxpayers should do if an agency or umbrella company offers to...

Robert Waterson, Michelle Sloane.


K D Media Publishing - No set-off of credit for overpaid VAT against VAT already paid in periods before discovery of overpayment

United Kingdom - September 26 2018 In K D Media Publishing Ltd v HMRC 2018 UKFTT 0494 (TC), the First-tier Tribunal (FTT) has held that a taxpayer who was entitled, under section 80...

Robert Waterson, Michelle Sloane.


Government publishes technical note on the impact on VAT of a no-deal Brexit

United Kingdom, European Union - September 26 2018 On 23 August 2018, the government published a note for businesses and individuals addressing the impact on VAT in the event of a no-deal Brexit...

Robert Waterson, Michelle Sloane.