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Wealth and trusts quarterly digest February 2017
  • RPC
  • United Kingdom, British Virgin Islands
  • February 16 2017

Welcome to the February 2017 edition of our wealth and trusts quarterly digest. The digest provides up to date commentary and analysis on key sector

European Commission publishes VAT gap report
  • RPC
  • European Union
  • September 23 2015

The European Commission has published the VAT gap report for 2013 for 26 member states (Cyprus and Croatia are not included). The VAT gap is an

Taxpayer's application to have HMRC's winding-up petition dismissed fails due to lack of evidence
  • RPC
  • United Kingdom
  • August 19 2015

In Winnington Networks Communications Ltd v HMRC, the Chancery Division Companies Court (Nicholas Le Poidevin QC) refused the taxpayer company's

Court of Appeal denies input tax on accountancy services relating to a refinancing and restructuring process: Airtours Holiday Transport Limited v HMRC
  • RPC
  • United Kingdom
  • August 28 2014

The appellant company, Airtours, appealed against a decision of the Upper Tribunal (UT) in which it was held that it could not recover input tax

Revenue & customs brief 1314 HMRC changes position on insolvency practitioners deregistering insolvent businesses for VAT
  • RPC
  • United Kingdom
  • April 24 2014

Historically, HMRC has allowed insolvency practitioners to, at an early stage following their appointment, cancel the VAT registration of the