Robert Waterson



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Dodika Ltd v United Luck Group Holdings

United Kingdom - July 29 2021 On 7 May 2021, the Court of Appeal held5 that a purchaser's notice of claim under an SPA tax covenant was not invalid on the grounds that it failed to…

Adam Craggs, Ben Roberts.

OTS publishes 2nd report on CGT rules

European Union, United Kingdom - July 29 2021 On 20 May 2021, the Office of Tax Simplification (OTS) published its report Capital Gains Tax Review - Simplifying practical, technical and…

Adam Craggs, Ben Roberts.

HMRC announces the end of physical stamping

United Kingdom - July 29 2021 On 18 June 2021, HMRC announced that its physical stamping presses would be decommissioned. As a result, the only method of stamping is now the…

Adam Craggs, Ben Roberts.

ECJ holds that leased land was not a fixed establishment for VAT purposes

United Kingdom - July 29 2021 On 3 June 2021, the ECJ held that the mere leasing of land (in Austria) did not amount to a "fixed establishment" of the landlord there for VAT…

Adam Craggs, Ben Roberts.

An arresting case - settlement agreement payments made to satisfy “success fee” and litigation insurance premium not taxable as employment income

United Kingdom - July 29 2021 On 29 June 2021, the Upper Tribunal held1 that neither (1) a "success fee" payable to an employee's legal team, nor (2) an insurance premium payable…

Adam Craggs, Ben Roberts.