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RPC | United Kingdom | 19 May 2020

Digital Services Tax - new HMRC guidance on registration, filing and payment

On 1 April 2020, new guidance was published by HMRC on the digital services tax (DST)…
Article

RPC | United Kingdom | 19 May 2020

VAT zeroPage -rating of certain 3 epublications from 1 May 2020

On 29 April 2020, the Value Added Tax (Extension of Zero-Rating to Electronically Supplied Books etc.) (Coronavirus) Order 2020 was made. This order…
Article

RPC | United Kingdom | 19 May 2020

Covid-19 and corporate tax residence

On 7 April 2020, HMRC published updated guidance on both (1) company residence for tax purposes, and (2) risk of creating a UK permanent establishment…
Article

RPC | United Kingdom | 19 May 2020

Zipvit - questions as to input VAT recovery referred to ECJ by Supreme Court

On 1 April 2020, the Supreme Court referred to the ECJ a number of questions as to whether the recipient of postal services may deduct input VAT in…
Article

RPC | United Kingdom | 19 May 2020

Covid-19 - tax consultations extended by 3 months

On 28 April 2020, it was announced that certain consultations published at the Spring 2020 Budget would be extended by 3 months, in light of the…
Article

RPC | United Kingdom | 22 Nov 2019

HMRC consultation response published in relation to offshore receipts in respect of intangible property

On 14 October 2019, the government published a number of documents in response to its consultation on draft Regulations relating to offshore receipts…
Article

RPC | United Kingdom | 22 Nov 2019

Court of Appeal holds that published HMRC statement could give rise to a legitimate expectation, but that taxpayer did not rely on it

On 8 October 2019, the Court of Appeal held that a statement in HMRC's published manuals, although a statement as to HMRC's opinion of the law, was…
Article

RPC | United Kingdom | 22 Nov 2019

First-tier Tribunal holds that BBC presenters were caught by IR35 rules

On 17 September 2019, the First-tier Tribunal held that the so-called 'IR35' rules applied to successive contracts entered into by the BBC and…
Article

RPC | United Kingdom | 22 Nov 2019

Large business tax compliance - HMRC updates risk profile guidance

On 30 September 2019, HMRC added guidance on its revised Business Risk Review (BRR) process to the Tax Compliance Risk Management manual. The BRR is…
Article

RPC | United Kingdom | 22 Nov 2019

HMRC publishes draft regulations to provide for real-time reporting of employer NICs on termination awards from April 2020

On 16 October 2019, draft regulations to provide for real-time reporting of the new Class 1A NIC liabilities from 6 April 2020 were published for…
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