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RPC | United Kingdom | 22 Mar 2021

The future of judicial reviews… and what it means for your business

Described by a previous guest on Taxing Matters as “the last bastion of the citizen against the Government", the importance of judicial reviews cannot…
Article

RPC | United Kingdom | 8 Mar 2021

Taxing Matters: International Women's Day Special

March 8th is International Women's Day, and to mark the occasion this special episode of the Taxing Matters podcast features five empowering women who…
Article

RPC | European Union, United Kingdom | 26 Feb 2021

Sanctions - A New World?

Prior to the UK's departure from the EU, and the end of the transition period on 31 December 2020, the UK's sanctions regime was primarily derived…
Article

RPC | United Kingdom | 18 Jan 2021

Court of Appeal decision in Development Securities corporate residence case goes against taxpayer

On 15 December 2020, the Court of Appeal overturned the decision of the Upper Tribunal in HMRC v Development Securities plc and others . HMRC's…
Article

RPC | OECD, United Kingdom | 18 Jan 2021

DAC6 largely repealed in the UK…to be replaced by the OECD’s MDR

On 29 December 2020, in a surprising development, regulations were made to amend the UK regulations that implement DAC6. With effect from 11pm on 31…
Article

RPC | United Kingdom | 18 Jan 2021

Cumulative preference shares held to be “ordinary share capital” for ER purposes - UT decision in Warshaw

On 23 December 2020, the Upper Tribunal (UT) held that cumulative preference shares with rights to compound accrued (but unpaid) dividends were…
Article

RPC | United Kingdom | 18 Jan 2021

UK asset-holding investment companies - consultation published

On 15 December 2020, HM Treasury published a consultation on proposals for changes to the UK tax regime applicable to asset-holding companies (AHCs)…
Article

RPC | European Union, United Kingdom | 18 Jan 2021

Upper Tribunal refers questions on intra-group transfer rules and compatibility with EU law to ECJ

On 14 December 2020, the Upper Tribunal (UT) referred to the ECJ a number of questions as to the compatibility with EU law of the UK's intra-group…
Article

RPC | European Union, United Kingdom | 18 Jan 2021

VAT treatment of movements of goods spanning 31 December 2020 - HMRC guidance

On 23 December 2020, HMRC published guidance on the VAT treatment of transactions and the movement of goods spanning the end of the Brexit transition…
Article

RPC | United Kingdom | 18 Jan 2021

VAT and the sharing economy - call for evidence

On 10 December 2020, HM Treasury (HMT) published a call for evidence on the so-called "sharing economy" and VAT. The move has been described as a…
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