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Results: 1-10 of 730

Disguised remuneration - HMRC publishes new settlement terms
  • RPC
  • United Kingdom
  • December 6 2017

On 7 November 2017, HMRC published guidance entitled: "Disguised remuneration: settling your tax affairs". The guidance sets out new settlement terms


New guidance for “enablers” of defeated tax avoidance schemes
  • RPC
  • United Kingdom
  • December 6 2017

On 20 October 2017, HMRC published draft guidance in relation to the new regime for enablers of defeated tax avoidance schemes (Schedule 16, Finance


HMRC updates its Litigation and Settlement Strategy (LSS)
  • RPC
  • United Kingdom
  • December 6 2017

On 30 October 2017, HMRC published an updated version of its LSS entitled: "Resolving tax disputes: Commentary on the litigation and settlement


Increase in HMRC investigations following publication of the “Panama Papers”
  • RPC
  • United Kingdom
  • December 6 2017

In this month’s update we report on HMRC’s increased activity in respect of the so-called Panama Papers; HMRC’s new guidance in relation to “enablers”


Jiminez: High Court quashes information notices issued to non-UK resident taxpayer
  • RPC
  • United Kingdom
  • December 5 2017

In Jimenez v (1) HMRC & (2) The First Tier Tax Tribunal 2017 EWHC 2585 (Admin), the High Court has quashed an information notice given by HMRC to a


Draft fulfilment house due diligence scheme regulations published for comment
  • RPC
  • United Kingdom
  • November 29 2017

On 23 October 2017, HMRC published draft regulations concerning the fulfilment house due diligence scheme. The scheme is to be introduced with effect


Littlewoods - Supreme Court says “no” to compound interest
  • RPC
  • United Kingdom
  • November 29 2017

In Littlewoods Ltd v HMRC 2017 UKSC 70, the Supreme Court has concluded that Littlewoods was not entitled to compound interest on refunds of VAT


Office of Tax Simplification publishes its first review on VAT
  • RPC
  • United Kingdom
  • November 29 2017

On 7 November 2017, the Office of Tax Simplification (OTS) published its first report on VAT, setting out a range of proposals for simplifying the tax


Clarke and others - Upper Tribunal refuses permission for judicial review of HMRC’s policy on prior misapplication of law
  • RPC
  • United Kingdom
  • November 29 2017

In The Queen (on the application of R Clarke and others) v HMRC 2017 UKUT 379, the Upper Tribunal (UT) refused an application for permission to


HMRC revises its guidance on input tax deduction for funded occupational pension schemes
  • RPC
  • United Kingdom
  • November 29 2017

On 1 November 2017, HMRC revised its guidance on input tax deduction for funded occupational pension schemes, which is found in the VAT Input Tax