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582 results found

Article

RPC | United Kingdom | 6 Jun 2019

Spotlight on private wealth - June 2019

Owners of valuable artwork have often utilised chattel (or artwork) licences as a means of transferring the ownership of their art to their children

Article

RPC | United Kingdom | 5 Jun 2019

HMRC guidance in relation to off-payroll working in the public sector

On 16 April 2019, HMRC published updated guidance outlining changes to the way the intermediaries legislation (so-called IR35) is applied to

Article

RPC | United Kingdom | 5 Jun 2019

HMRC guidance on new shareholding conditions in relation to entrepreneurs’ relief

On 21 May 2019, HMRC published updated paragraphs CG64050 and CG64051 of its Capital Gains Manual, which provide guidance on the economic interest

Article

RPC | United Kingdom | 5 Jun 2019

Late payment and repayment interest extended to penalties levied under various anti-avoidance regimes

On 9 May 2019, the Treasury made two orders applying the provisions of sections 101 and 102, Finance Act 2009, on late payment and repayment interest

Article

RPC | United Kingdom | 5 Jun 2019

Atherton - discovery assessment not stale and taxpayer was careless

In Richard Atherton v HMRC the UT has held that a discovery had not become stale by the time an assessment was issued under section 20, Taxes

Article

RPC | United Kingdom | 30 May 2019

Regulations introduce VAT reverse charge for construction services

On 29 April 2019, HM Treasury made regulations introducing a VAT reverse charge on specified construction services. The regulations are effective from

Article

RPC | United Kingdom | 30 May 2019

Entrepreneurs’ Relief - new guidance for revised “personal company” conditions

HMRC has updated its CGT manual following the amendments made to the definition of a "personal company" for the purposes of disposals made on or after

Article

RPC | United Kingdom, European Union | 30 May 2019

UK’s chargeable gains group relief rules contrary to EU law - First-tier Tribunal

On 25 March 2019, the First-tier Tribunal held that the denial of intra-group transfer relief (section 171 TCGA 1992) for transfers to a non-UK EU

Article

RPC | United Kingdom, European Union | 30 May 2019

European Commission: pre-2019 CFC rules amounted to illegal state aid

On 2 April 2019, the European Commission (EC) announced that the UK's controlled foreign company (CFC) regime exemption for certain finance income

Article

RPC | United Kingdom | 30 May 2019

Warshaw and entrepreneurs’ relief: when is a fixed rate not a fixed rate?

On 24 April 2019, the First-tier Tribunal held that a cumulative preference share fell within the definition of "ordinary share capital" (OSC) for

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