Robert Waterson

RPC

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HMRC updates VAT Notice 708 on buildings and construction

United Kingdom - July 28 2016 HMRC has published an updated version of VAT Notice 708, which explains when building work/ materials can be zero/reduced rated, when developers are…

Adam Craggs

The Rangers case and EBTs

United Kingdom - July 31 2014 On 8 July 2014, the Upper Tribunal (Tax and Chancery Chamber) (UT) handed down its eagerly awaited judgement in HMRC v Murray Group Holdings and…

Termination payments and post-employment notice pay (PENP) - updated HMRC guidance

United Kingdom - August 31 2018 On 6 April 2018, HMRC updated its Employment Income Manual to address the changes (taking effect from the same day) to the taxation of termination…

Adam Craggs, Ben Roberts

WebMindLicenses - ECJ provides guidance on whether a licensing agreement is “abusive” for VAT purposes

European Union - January 27 2016 On 17 December 2015, the European Court of Justice of the European Communities (ECJ) released its judgment in WebMindLicenses [2015] EUECJ C-419/14…

Adam Craggs, Nicole Kostic

TP Icap Ltd v Nex Group Ltd and Dodika Ltd v United Luck Group Holdings: two interesting decisions on SPA warranty/indemnity claim formalities

United Kingdom, USA - July 29 2021 On 27 May 2021, the High Court struck out large parts of the Claimant’s claim as (in the High Court’s view) the purported SPA notices of claim were…

Adam Craggs, Ben Roberts