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Article

RPC | United Kingdom | 2 Apr 2015

Success for successor company in tax appeal

In Leekes Limited v HMRC 2015 UKFTT 0093 (TC), the First-tier Tribunal (Tax Chamber) ("FTT") has held that a taxpayer that succeeded to a trade was

Article

RPC | United Kingdom | 18 Mar 2015

Tribunal confirms no penalty for implementing tax avoidance scheme

In the recent case of Herefordshire Property Company Ltd v HMRC, the First-tier Tribunal (Tax Chamber) ("FTT") allowed the taxpayer's appeal against

Article

RPC | United Kingdom | 27 Feb 2015

Taxpayer successfully relies on human rights argument to defeat HMRC following the taxation of the same profits twice

The appellant, in Ignatius v HMRC, has successfully fought off an attempt by HMRC to strike out his appeal, by relying on the European Convention

Article

RPC | United Kingdom | 2 Feb 2015

HMRC takes time to consider response to Skandia decision

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

Article

RPC | United Kingdom | 2 Feb 2015

HMRC updates guidance on stamp duty penalties

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

Article

RPC | United Kingdom | 2 Feb 2015

HMRC publishes revised VAT policy on pension fund administration and investment management costs

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

Article

RPC | United Kingdom | 4 Dec 2014

HMRC's information notice was too vague

This case saw the First-tier Tribunal (Tax Chamber) (FTT) uphold the appeal of the taxpayer against penalties imposed by HMRC for non-compliance with

Article

RPC | United Kingdom | 24 Oct 2014

HMRC Brief sets out policy change (and clarification) on aspects of TOGC rules

On 9 July 2014 HMRC published Brief 2714 setting out a further policy change, and clarification of previous guidance, in light of the 2012 tribunal

Article

RPC | United Kingdom | 24 Oct 2014

HMRC guidance on VAT recovery for holding companies updated

On 25 September 2014 HMRC updated its VAT guidance in light of last year's Court of Appeal decision on VAT recovery (BAA plc). Although - following

Article

RPC | United Kingdom | 24 Oct 2014

HMRC amends guidance addressing deduction of tax on transferred loan receivables

On 28 August 2014 HMRC updated its guidance as to who is responsible for deducting tax at source on interest payments following the transfer of loan

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