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Tax Take Blog

Articles: 1-10 of 433

Customs and excise quarterly update November 2018

European Union, United Kingdom - November 26 2018 In this update we report on HMRC’s guidance on how to prepare for the Customs Declaration Service, the launch of the Customs Declaration Service and…

Wealth and trusts quarterly digest

United Kingdom - November 21 2018 Welcome to our latest Wealth & Trusts digest. Our quarterly digest is specifically tailored for you and aims to provide up to date commentary…

Professional Game Match Officials - football referees not employed for tax purposes

United Kingdom - October 22 2018 In Professional Game Match Officials Ltd v HMRC [2018] UKFTT 528, the First-tier Tribunal (FTT) has held that football referees and other match day…

Corporate tax update

European Union, United Kingdom - October 18 2018 Welcome to the latest edition of our Corporate Tax Update, written by members of RPC’s tax team and published quarterly. In this third 2018 edition we…

Atherley - qualifying loan write off created an allowable loss

United Kingdom - October 8 2018 In Douglas Atherley v HMRC [2018] UKFTT 0408 (TC), the First-tier Tribunal (FTT) has held that the partial writing off of a loan made by the taxpayer…

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…

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…

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…

Newton - Tribunal confirms that "statutory records" should be narrowly construed

United Kingdom - October 1 2018 In Newton v HMRC [2018] UKFTT 513 (TC), the First-tier Tribunal (FTT) has held that the phrase "statutory records", for the purpose of an information…

SiBCAS - supply of temporary school accommodation not VAT exempt

United Kingdom - September 26 2018 In SiBCAS Ltd v HMRC [2018] CSIH 9 XA81/17, the Court of Session has held that the provision of temporary school accommodation is subject to VAT. In…