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Tax Take Blog

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V@ update - September 2023

United Kingdom - September 28 2023 Welcome to the September 2023 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business. Please…

V@ update - September 2023

European Union, United Kingdom - September 28 2023 Welcome to the September 2023 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business…

Tribunal finds in favour of taxpayer confirming that payments are consideration rather than a subsidy for expenditure

United Kingdom - September 19 2023 In HMRC v Perenco UK Ltd [2023] UKUT 169 (TCC), the Upper Tribunal (UT) held that payments made for goods and services under an arm's-length contract…

Tribunal allows taxpayer's appeal as although he had failed to establish his domicile of choice HMRC had failed to prove there had been a loss of tax due to his carelessness

United Kingdom - September 13 2023 In Strachan v HMRC [2023] UKFTT 617 (TC), the First-tier Tribunal (FTT) allowed the taxpayer's appeal against assessments, despite a finding that he…

HMRC prevented from participating further in VAT appeal following failure to comply with unless order

United Kingdom - September 5 2023 In Ebuyer (UK) Ltd v HMRC [2023] UKFTT 00611 (TC), the First-tier Tribunal (FTT) held that HMRC had committed a serious and significant breach of an…

Upper Tribunal gives green light to NICs reclaims on car allowances

United Kingdom - August 29 2023 In Laing O'Rourke Services Ltd v HMRC and HMRC v Willmott Dixon Holdings Ltd [2023] UKUT 155 (TCC), the Upper Tribunal (UT) decided, in two appeals…

Customs and excise quarterly update - August 2023

European Union, United Kingdom - August 29 2023 The government has introduced new powers enabling HMRC to issue tougher sanctions to those contravening the requirements outlined in The Tobacco…

V@ update - August 2023 - News

United Kingdom - August 24 2023 Homes England has updated its guidance in relation to claims for irrecoverable VAT in the context of remedial works under the Cladding Safety Scheme…

V@ update - August 2023 - Case reports

European Union, United Kingdom - August 24 2023 In Sonder Europe Ltd v HMRC [2023] UKFTT 00610 (TC), the First-tier Tribunal (FTT) allowed the taxpayer's appeal confirming that it was a tour…

Tribunal confirms UK company was also resident in the USA for the purposes of the UK/USA double tax treaty

United Kingdom - August 23 2023 In GE Financial Investments v HMRC [2023] UKUT 146 (TCC), the Upper Tribunal (UT) has allowed the taxpayer's appeal, confirming its entitlement to…