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HMRC seeks to strengthen sanctions for tax avoidance
  • RPC
  • United Kingdom
  • March 5 2015

On 29 January 2015, HMRC published a consultation document entitled Strengthening sanctions for tax avoidance. It is proposed that: the General


The tribunal concludes that racehorse ownership was not a trade and rejects the taxpayer’s loss relief claim Ewan Leslie James McMorris v HMRC
  • RPC
  • United Kingdom
  • March 5 2015

In recent years, there has been a seemingly unending string of cases relating to whether certain activities constitute trading. The McMorris case is


Revised GAAR guidance
  • RPC
  • United Kingdom
  • March 5 2015

On 30 January 2015, HMRC published revised GAAR guidance (approved by the Advisory Panel), applying to transactions entered into on or after 30


Revised POTAS guidance
  • RPC
  • United Kingdom
  • March 5 2015

On 12 February 2015, HMRC published a revised version of its POTAS guidance. Whilst the amendments largely reflect changes to numbering (following


Membership no handicap to zero-rating
  • RPC
  • European Union
  • January 29 2015

Following the CJEU's decision in Bridport & West Dorset Golf Club in December 2013, HMRC has released Business Brief 252014, in which its changed


Early bird special
  • RPC
  • United Kingdom
  • January 29 2015

A Prompt Payment Discount (PPD) is an offer by a supplier of a reduction in the price of goods andor services if the customer pays promptly, that is


Reversing the charges
  • RPC
  • United Kingdom
  • January 29 2015

In Mather v HMRC, the FTT has decided that the ultimate taxpayer's EU law right to an effective remedy was not infringed, despite him having no


Self-suppliers not required to be registered abroad
  • RPC
  • United Kingdom
  • January 29 2015

The three appellants in Global Foods Ltd and others each traded in alcohol. Excise goods held in bonded warehouses in the UK were exported to bonded


VAT claim by any other name
  • RPC
  • United Kingdom
  • January 29 2015

In Rio Tinto London Limited, the FTT concluded that there was no evidence that services had been overcharged and, consequently, that a credit note


HMRC of little faith
  • RPC
  • United Kingdom
  • January 29 2015

The FTT has decided that only a proportion of services provided by the US-based Church of Scientology to its UK churches constituted exempt