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Results:1-10 of 109

HMRC takes time to consider response to Skandia decision
  • RPC
  • United Kingdom
  • February 2 2015

On 13 October 2014, HMRC announced that it is considering the implications for the UK's VAT grouping rules, in light of the European Court of


OTS publishes questions to encourage responses to its review of the rules regarding employment status
  • RPC
  • United Kingdom
  • February 2 2015

The Office of Tax Simplification (OTS) sought responses to its employment status review by 31 December 2014. On 30 November 2014, it published a set


Upper Tribunal dismisses taxpayer’s appeal in SDLT avoidance case
  • RPC
  • United Kingdom
  • February 2 2015

On 18 December 2014, the Upper Tribunal dismissed the taxpayer's appeal in the Project Blue1 case, the first case to consider in any detail the


ECJ confirms requirements for VAT “fixed establishment”
  • RPC
  • European Union
  • February 2 2015

In an unsurprising, but helpful, decision the European Court of Justice (ECJ) has confirmed the requirements for a taxable person established in one


Autumn statement 2014
  • RPC
  • United Kingdom
  • February 2 2015

On 3 December 2014, the Chancellor delivered his Autumn Statement. Whilst the announcement of an overhaul to the Stamp Duty Land Tax (SDLT) regime


AG opines that UK group relief rules do not contravene EU law
  • RPC
  • United Kingdom, European Union
  • February 2 2015

On 23 October 2014 the Advocate General (AG) opined that the UK's group relief rules, as amended post-Marks and Spencer, do not contravene EU law


HMRC updates guidance on stamp duty penalties
  • RPC
  • United Kingdom
  • February 2 2015

HMRC has published updated guidance on the stamp duty penalties regime so that, from 1 October 2014, the penalties for late stamping are: within one


HMRC publishes revised VAT policy on pension fund administration and investment management costs
  • RPC
  • United Kingdom
  • February 2 2015

On 25 November 2014, HMRC confirmed that employers could deduct as input tax VAT on both the administration costs, and investment management costs


Further developments in the BEPS project
  • RPC
  • Global
  • February 2 2015

As reported last quarter, the Organisation for Economic Co-Operation and Development's (OECD's) Base Erosion and Profit Shifting (BEPS) project is


Upper Tribunal decision highlights limits of the VAT insurance intermediary exemption
  • RPC
  • United Kingdom
  • February 2 2015

A recent Upper Tribunal decision highlights the limits of the VAT exemption for supplies by an insurance intermediary. For insurance "intermediary"