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Tax Take Blog

Articles: 1-10 of 528

National Car Parks - Are overpayments consideration for VAT purposes?

United Kingdom - June 14 2019 In National Car Parks Ltd v HMRC [2019] EWCA Civ 854, the Court of Appeal has confirmed that excess amounts paid by customers at pay and display car…

Tooth - Court of Appeal confirms discovery assessment was invalid

United Kingdom - June 5 2019 In HMRC v Tooth [2019] EWCA Civ 826, the Court of Appeal has held that an assessment, issued pursuant to section 29, Taxes Management Act 1970 (TMA)…

HMRC guidance on new shareholding conditions in relation to entrepreneurs’ relief

United Kingdom - June 5 2019 On 21 May 2019, HMRC published updated paragraphs CG64050 and CG64051 of its Capital Gains Manual, which provide guidance on the economic interest…

Late payment and repayment interest extended to penalties levied under various anti-avoidance regimes

United Kingdom - June 5 2019 On 9 May 2019, the Treasury made two orders applying the provisions of sections 101 and 102, Finance Act 2009, on late payment and repayment interest…

Atherton - discovery assessment not stale and taxpayer was careless

United Kingdom - June 5 2019 In Richard Atherton v HMRC the UT has held that a discovery had not become stale by the time an assessment was issued under section 20, Taxes…

HMRC guidance in relation to off-payroll working in the public sector

United Kingdom - June 5 2019 On 16 April 2019, HMRC published updated guidance outlining changes to the way the intermediaries legislation (so-called IR35) is applied to…

Macleod - insurance premiums paid not earnings from taxpayer’s employment

United Kingdom - June 5 2019 In Macleod and Mitchell Contractors Limited and William Mitchell v HMRC, the Upper Tribunal (UT) has held that insurance premiums paid by a company…

Warshaw and entrepreneurs’ relief: when is a fixed rate not a fixed rate?

United Kingdom - May 30 2019 On 24 April 2019, the First-tier Tribunal held that a cumulative preference share fell within the definition of "ordinary share capital" (OSC) for…

IR35 - Tribunal decisions come thick and fast

United Kingdom - May 30 2019 Hot on the heels of the First-tier Tribunal's decision in Albatel (the "Lorraine Kelly" case) two more IR35 decisions were handed down in April…

AG opines that provision and maintenance of cashpoints not exempt from VAT

United Kingdom - May 30 2019 On 2 May 2019, the Advocate General (AG) in Finanzamt Trier v Cardpoint GmbH opined that the outsourced operation of ATMs is not within the scope of…