We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results:1-10 of 886

Annual Investment Allowance temporary increase from £200,000 to £1,000,000
  • RPC
  • United Kingdom
  • January 10 2019

For two years, the Annual Investment Allowance (AIA) will be temporarily increased from £200,000 to £1m, the highest the AIA has ever been. Announced


Thornton - identifiable HMRC officer must determine penalties
  • RPC
  • United Kingdom
  • December 5 2018

In Robert, Adam and Dorothy Thornton (trading as A Education) v HMRC 2018 UKFTT 568 (TC), the First-tier Tribunal (FTT) has held that penalties for


Reeves - CGT holdover relief available where transferor is foreign controller of transferee
  • RPC
  • United Kingdom
  • December 5 2018

In Reeves v HMRC 2018 UKUT 293 (TCC), the Upper Tribunal (UT) has held that a non-resident taxpayer was entitled to holdover relief from capital


Off-payroll working in the private sector
  • RPC
  • United Kingdom
  • December 5 2018

On 30 October 2018, a joint Treasury and HMRC publication was published summarising the responses to the consultation on the best way to tackle


Tax abuse and insolvency discussion document
  • RPC
  • United Kingdom
  • December 5 2018

On 7 November 2018, HMRC published a summary of responses to the tax abuse and insolvency discussion document it released earlier this year. As


Griffiths - appeal against HMRC penalties allowed as notice to file was invalid
  • RPC
  • United Kingdom
  • December 5 2018

In Griffiths v HMRC 2018 UKFTT 0527 (TC), the FTT has allowed the taxpayer's appeal against penalties imposed by HMRC as its notice to file a tax


Enterprise Investment Scheme knowledge-intensive fund consultation
  • RPC
  • United Kingdom
  • December 5 2018

On 30 October 2018, the Treasury published the response to its consultation on creating a "fund structure" within the Enterprise Investment Scheme for


VAT update November 2018
  • RPC
  • United Kingdom, European Union
  • November 28 2018

In this month’s update we report on new regulations adopted by ECOFIN which are intended to combat VAT fraud, infringement proceedings brought


Customs and excise quarterly update November 2018
  • RPC
  • United Kingdom, European Union
  • November 26 2018

In this update we report on HMRC’s guidance on how to prepare for the Customs Declaration Service, the launch of the Customs Declaration Service and


Wealth and trusts quarterly digest
  • RPC
  • United Kingdom
  • November 21 2018

Welcome to our latest Wealth & Trusts digest. Our quarterly digest is specifically tailored for you and aims to provide up to date commentary