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Bayonet Ventures: Loan by pension scheme was not an unauthorised payment
  • RPC
  • United Kingdom
  • July 3 2018

In Bayonet Ventures LLP & Anor v HMRC 2018 UKFTT 262 (TC), the FTT, has held that a loan made to a limited liability partnership (LLP) by a pension


EU transparency rules adopted for tax intermediaries
  • RPC
  • European Union
  • July 3 2018

In this month’s update we report on new EU transparency rules for tax intermediaries, HMRC’s revised Disguised Remuneration Settlement Terms and the


Law Society publishes its response to HMRC’s consultation on tax avoidance involving profit fragmentation
  • RPC
  • United Kingdom
  • July 3 2018

On 15 June 2018, the Law Society published its response to HMRC's consultation on tax avoidance involving profit fragmentation, which HMRC published


HMRC extends the deadline for taxpayers who participated in disguised remuneration arrangements to register an interest in settling their tax affairs
  • RPC
  • United Kingdom
  • July 3 2018

On 1 June 2018, HMRC announced that it will continue to allow taxpayers who took part in disguised remuneration arrangements to register an interest


Finanzamt Dsachau: Input VAT recovery permitted for payments on account of undelivered goods
  • RPC
  • European Union
  • June 27 2018

In Finanzamt Dsachau v Achim Kollro and Finanzampt Goppingen v Erich Wirtl ( joined cases C-66016, C-66116) the the Court of Justice of the European


Commission proposes amendments to the Principle VAT Directive for reform of intra-EU B2B supplies of goods
  • RPC
  • United Kingdom
  • June 27 2018

On 25 May 2018, the European Commission released a further proposal concerning the taxation of intra-EU supplies, intended to prevent VAT fraud, which


Revenue and Customs Brief 5 (2018): VAT liability on goods supplied on approval
  • RPC
  • United Kingdom
  • June 27 2018

On 18 June 2018, HMRC published Revenue and Customs Brief 5 (2018): VAT liability on goods supplied on approval. The guidance explains HMRC's policy


HMRC consultation on draft legislation imposing VAT reverse charge for construction services
  • RPC
  • United Kingdom
  • June 27 2018

In this month’s update we report on HMRC’s consultation on draft legislation imposing VAT reverse charge on the construction industry; the European


Marks and Spencer: “Free” wine not free for VAT
  • RPC
  • United Kingdom
  • June 27 2018

In Marks and Spencer Plc v HMRC 2018 UKFTT 0238 (TC), the FTT has held that where a retailer's promotional offer invited customers to buy three


Summit Electrical Installations: VAT zero-rating of student accommodation not defeated by “separate use” exclusion
  • RPC
  • United Kingdom
  • June 27 2018

In Summit Electrical Installations Ltd v HMRC 2018 UKUT 176 (TCC), the Upper Tribunal (UT), agreeing with the First-tier Tribunal (FTT), has held