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Results: 1-10 of 780

Jackson : HMRC penalised in penalties case
  • RPC
  • United Kingdom
  • April 4 2018

In Jackson v HMRC 2018 UKFTT 0064 (TC), the First-tier Tribunal (FTT) has held that HMRC had misapplied the law in respect of penalties it had


Taylor Wimpey - Upper Tribunal clarifies the application of the “builder’s block” scheme
  • RPC
  • United Kingdom
  • March 26 2018

In Taylor Wimpey Plc v HMRC 2018 UKUT 55, the UT has allowed, in part, the taxpayer's appeal in relation to its claim to recover input VAT incurred


Kreuzmayr - recovery of input tax on intra-community transactions
  • RPC
  • European Union
  • March 26 2018

In Kreuzmayr GmbH v Finanzamt Linz (Case C-62816), the Court of Justice of the European Union (CJEU) has found that the Austrian tax authority was


HMRC launches informal VAT grouping consultation
  • RPC
  • United Kingdom
  • March 26 2018

HMRC is currently undertaking an informal consultation with a number of industry bodies and trade associations in relation to three specific options


NT ADA Ltd - failure to offer a review did not invalidate VAT penalty
  • RPC
  • United Kingdom
  • March 26 2018

In HMRC v NT ADA Ltd 2018 UKUT 59, the Upper Tribunal (UT) has found that a penalty notice issued under section 67, Value Added Tax Act 1994 (VATA


New guidance for Fast Parcel Operators reclaiming import VAT on returned goods
  • RPC
  • United Kingdom
  • March 26 2018

On 20 February 2018, HMRC issued updated guidance for Fast Parcel Operators (FPOs). Currently FPOs are not able to claim back import VAT as input tax


Update note on the digitisation of the VAT Retail Export Scheme
  • RPC
  • United Kingdom
  • March 26 2018

HMRC recently published an update on its project to digitise the VAT Retail Export Scheme (RES), which is intended to improve efficiency for both


Rowe and Vital Nut - Court of Appeal delivers its judgments in APN judicial review challenge
  • RPC
  • United Kingdom
  • March 2 2018

In Rowe and Vital Nut, the Court of Appeal has dismissed the claimant taxpayers' appeals in judicial review proceedings challenging the legality of


English Holdings - Tribunal allows set-off of corporation tax loss against general income
  • RPC
  • United Kingdom
  • February 27 2018

In English Holdings Ltd v HMRC 2016 UKFTT 0346 (TC), the Upper Tribunal (UT) has upheld a decision of the FTT which allowed an appeal by a non-UK


HMRC publishes guidance on the Serial Tax Avoidance Regime
  • RPC
  • United Kingdom
  • February 27 2018

On 12 January 2018, HMRC published guidance on the Serial Tax Avoidance Regime legislation contained in Schedule 18, Finance Act 2016. The guidance