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Results: 1-10 of 357

University investment activity VAT recovery - Court of Appeal refers questions to ECJ
  • RPC
  • United Kingdom
  • May 1 2018

On 27 March 2018, the Court of Appeal referred to the ECJ questions as to the ability of the University of Cambridge (University) to recover input


UK transfer pricing rules updated to reflect latest OECD guidelines
  • RPC
  • United Kingdom, OECD
  • May 1 2018

On 1 March 2018, the Taxation (International and Other Provisions) Act 2010 Transfer Pricing Guidelines Designation Order 2018 was made. The effect of


VAT grouping rules - “informal” consultation
  • RPC
  • United Kingdom
  • May 1 2018

On 1 February 2018, HMRC wrote to the Chartered Institute of Taxation (CIOT) inviting CIOT to discuss HMRC's "interim" views on possible changes to


Intangible fixed assets tax regime - consultation launched
  • RPC
  • United Kingdom
  • May 1 2018

On 19 February 2018, HMRC published a consultation document on reform of the UK's intangible fixed assets (IFA) tax regime. Amongst other things, the


EMI share options - lapse of EU state aid approval
  • RPC
  • United Kingdom
  • May 1 2018

On 4 April 2018, HMRC issued an announcement confirming that EU state aid approval for EMI options would expire on 6 April 2018. In the Bulletin


VAT zero-rating treatment denied for digital versions of newspapers
  • RPC
  • United Kingdom
  • May 1 2018

On 8 March 2018, the First-tier Tribunal held that digital versions of certain newspapers did not qualify for zero-rating treatment available to the


HMRC wins high-profile TV presenter IR35 case
  • RPC
  • United Kingdom
  • May 1 2018

On 10 February 2018, the First-tier Tribunal held that a former BBC presenter was, for tax purposes, to be treated as an employee. This is the first


First-tier Tribunal holds that UK broker did not constitute a UK fixed establishment of a non-EU insurer for VAT purposes
  • RPC
  • United Kingdom
  • May 1 2018

On 19 January 2018, the First-tier Tribunal held that the resources of a UK insurance broker did not constitute a "fixed establishment" for VAT


Simplified arrangements for carried-forward losses surrendered as group relief
  • RPC
  • United Kingdom
  • May 1 2018

On 8 January 2018, regulations were made to simplify the arrangements for claiming group relief for carried forward losses. The rules for relief for


Interest deductibility restriction rules - updated HMRC guidance published
  • RPC
  • United Kingdom
  • May 1 2018

On 28 February 2018, HMRC published further, updated, guidance on the interest deductibility restriction rules applicable from 1 April 2017. As well