Tax Take Blog

Articles: 1-10 of 1166

V@ update - November 2023 - Case reports

United Kingdom - November 29 2023 Welcome to the November 2023 edition of RPC's V@, a monthly update which provides insightful analysis and news from the VAT world relevant to your…

Customs and excise quarterly update - November 2023

European Union, United Kingdom - November 29 2023 HMRC has extended the Trader Support Service (TSS) until 31 December 2024. The TSS, originally set up in 2020, is a free-to-use platform which…

Upper Tribunal dismisses HMRC's appeal in respect of salaried members rules

United Kingdom - November 24 2023 In HMRC v Bluecrest Capital Management (UK) LLP [2023] UKUT 232 (TCC), the Upper Tribunal (UT) dismissed HMRC's appeal, finding that the First-tier…

Tribunal confirms that payments of a punitive nature are not deductible

United Kingdom - November 22 2023 In Scottishpower (SCPL) Ltd and Others v HMRC [2023] UKUT 00218 (TCC), the Upper Tribunal (UT) held that certain payments to consumers by a utility…

NHS Trust wins judicial review claim against HMRC

United Kingdom - November 14 2023 In R (on the application of Royal Surrey NHS Foundation Trust) v HMRC [2023] EWHC 2354 (Admin), the High Court confirmed in judicial review…

Upper Tribunal dismisses taxpayer's appeal in substantial shareholding exemption case

United Kingdom - November 7 2023 In M Group Holdings Ltd v HMRC [2023] UKUT 213 (TCC), the Upper Tribunal (UT) has upheld the decision of the First-tier Tribunal (FTT), which found…

Tax Bites - November 2023

OECD, United Kingdom - November 2 2023 HMRC has updated its guidance on agency and temporary workers in its Employment Status Manual. In particular, HMRC has updated its explanation of…

V@ update - October 2023 Case reports

European Union, United Kingdom - October 26 2023 Welcome to the October 2023 edition of RPC's V@, a monthly update which provides insightful analysis and news from the VAT world relevant to your…

V@ update - October 2023 News

United Kingdom - October 26 2023 HMRC has updated VAT Notice 700 to include revised language relating to the penalty regime. HMRC is writing to businesses registered at 'high volume'…

Tribunal allows taxpayers' application for costs against HMRC

United Kingdom - October 18 2023 In Gigabiz Ltd & Others v HMRC [2023] UKFTT 00693 (TC), the First-tier Tribunal (FTT) awarded the taxpayers' their costs following their successful…