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Results:1-9 of 9

Tribunal confirms that taxpayer was carrying on a trade on a commercial basis
  • RPC
  • United Kingdom
  • March 1 2016

In Akhtar Ali v HMRC 2016 UKFTT 8 (TC), the FTT, in allowing the taxpayer’s appeal, has provided some helpful guidance on the factors to be taken


Existing shares eligible for employee shareholder arrangements
  • RPC
  • United Kingdom
  • April 28 2015

On 9 February 2015, HMRC confirmed in its latest employment-related securities bulletin that the Department for Business Innovation & Skills (BIS)


Direct right of action in VAT claims
  • RPC
  • United Kingdom
  • February 26 2015

The recent decision of the Court of Appeal in ITC represents an important step in providing ultimate taxpayers with a direct right of action to


ICMA publishes FATCA provisions
  • RPC
  • USA, Global
  • October 24 2014

On 1 July 2014 the International Capital Markets Association (ICMA) published FATCA language for use in the standard agreement used for cross-border


Court of Justice rules on outsourced investment advisory services
  • RPC
  • European Union, Germany
  • April 25 2013

The CJEU has given judgment in the case of GfBk Gesellschaft fur Borsenkommunikation 3 on the applicability of the fund management exemption in


Wheels Common Investment Fund Trustees Ltd and others v Commissioners for Her Majesty’s Revenue & Customs
  • RPC
  • United Kingdom, European Union
  • April 25 2013

The Court of Justice of the European Union (CJEU) has given its judgment in Wheels Common Investment Fund Trustees Ltd and others v Commissioners for


Brown and others v InnovatorOne plc
  • RPC
  • United Kingdom
  • July 4 2012

A recent judgment of the High Court in Andrew Brown and ors v InnovatorOne plc and Ors 2012 EWHC 1321 (Comm) is welcome news for professional advisers who may have acted for clients involved in the design, implementation or distribution of tax efficient arrangements.


PA Holdings granted leave to appeal to the Supreme Court
  • RPC
  • United Kingdom
  • May 2 2012

The Supreme Court has given the taxpayer permission to appeal in HMRC v PA Holdings Limited.