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RPC | United Kingdom | 20 May 2020

Henkes - FTT has jurisdiction to determine mixed questions of fact and law on application for closure notice

In Henkes v HMRC [2020] UKFTT 159 (TC), the First-tier Tribunal (FTT) decided that it has jurisdiction to determine mixed questions of fact and law on…

RPC | United Kingdom | 18 May 2020

“Cum-Ex” trades - implications for financial institutions in the UK

On 18 March 2020, following its interim ruling that Cum-Ex trading was per se illegal, a German court found two former London-based investment bankers…

RPC | United Kingdom | 16 Apr 2020

COVID-19 - Now is not the time for businesses to be complacent

On 31 March 2020, the Crown Prosecution Service (CPS) and National Police Chiefs' Council (NPCC) issued guidance(1) on how investigators and…

RPC | United Kingdom | 8 Apr 2020

Fisher - TOAA rules not applicable to sale of business from a UK company to a Gibraltar company

In S Fisher and Others v HMRC [2020] UKUT 62 (TCC), the Upper Tribunal (UT) allowed the taxpayers' appeals and held that the transfer of assets abroad…

RPC | United Kingdom | 2 Apr 2020

Spotlight on private wealth - April 2020

Our quarterly update is designed to keep you up to speed with developments in the private wealth world. In this edition we explore sham trusts…

RPC | United Kingdom | 27 Mar 2020

Key regulatory guidance following COVID-19 pandemic

As the world tackles the COVID-19 pandemic, the UK's Regulators have published a host of useful guidance that firms should take good note of during…

RPC | European Union, United Kingdom | 26 Mar 2020

Publication of EU legislation reforming the special scheme for small enterprises

On 2 March 2020, Council Directive (EU) 2020/285, amending Directive 2006/112/EC on the common system of VAT as regards the special scheme for small…

RPC | United Kingdom | 26 Mar 2020

Marlow Rowing Club - Charity had a reasonable excuse for incorrectly issuing a zero-rating certificate

In Marlow Rowing Club v HMRC [2020] UKUT 0020 (TCC), the Upper Tribunal (UT) held that a charity which relied on advice received from accountants and…

RPC | United Kingdom | 26 Mar 2020

HMRC publishes policy paper in relation to the VAT liability of digital publications

On 19 February 2020, HMRC published a policy paper confirming that HMRC's VAT treatment of supplies of digital newspapers and other digital…

RPC | United Kingdom | 26 Mar 2020

Rhino Television & Media - VAT collectable as a debt due as soon as assessment is notified to the taxpayer

In HMRC v Rhino Television & Media Ltd [2020] EWHC 364 (Ch), the High Court confirmed that the deeming due provision, contained in section 73(9), VATA…
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