David Gubbay

RPC

Articles

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Customs and excise quarterly update - May 2018

European Union, United Kingdom - May 23 2018 In this update we report on the Government’s consultation on Gaming Duty Accounting Periods; the Licensing of Tobacco Manufacturing Machinery; and the…

Adam Craggs, Michelle Sloane

DOTAS for inheritance tax - new guidance published

United Kingdom - May 1 2018 On 29 March 2018, HMRC published new guidance which provides advice in relation to notifiable inheritance tax avoidance schemes. This follows changes…

Adam Craggs, Michelle Sloane, Robert Waterson

Tax avoidance involving profit fragmentation - consultation issued

United Kingdom - May 1 2018 On 10 April 2018, HMRC issued a new consultation seeking views on proposals to address tax avoidance involving profit fragmentation. The target is…

Adam Craggs, Michelle Sloane, Robert Waterson

GAAR - updated guidance published

United Kingdom - May 1 2018 On 28 March 2018, HMRC published updated guidance for the general anti-abuse rule (GAAR). In particular, Parts A, B and C have been updated to…

Adam Craggs, Michelle Sloane, Robert Waterson

Revenue & Customs Brief 3/18 - revised HMRC guidance on VAT cost sharing exemption

United Kingdom - April 24 2018 On 22 March 2018, HMRC published Revenue & Customs Brief 3 (2018), which sets out changes to the VAT exemption for cost sharing groups following…

Adam Craggs, Nicole Kostic, Michelle Sloane