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44 results found

Article

Proskauer Rose LLP | United Kingdom | 19 Jun 2019

Upper Tribunal Rules in Favour of Taxpayer in Tax Residence Case

As we reported in our August 2017 UK Tax Round-Up

Article

Proskauer Rose LLP | United Kingdom, European Union | 6 Jun 2019

UK Tax Round Up

Following the decision by the First-tier Tribunal (FTT) in Warshaw V HMRC, reported in our UK tax blog earlier this month, HMRC has updated its

Article

Proskauer Rose LLP | United Kingdom | 12 Jul 2018

UK Finance Bill 2019 published - UK commercial property tax regime for non-resident investors to change, but some relief for trading businesses

On 6 July 2018 the UK Finance Bill 2019 was published by the UK Government. The draft Finance Bill contains the details of the new regime on taxation

Article

Proskauer Rose LLP | United Kingdom | 6 Feb 2018

Consultation on employment status

Following Matthew Taylor's report on modern working practices, as discussed in our July issue, HMRC have published a consultation on employment status

Article

Proskauer Rose LLP | United Kingdom | 6 Feb 2018

Latest non-dom guidance

HMRC have published new guidance in relation to the new deemed domicile rules, changes to the remittance basis of tax and the new ability to cleanse

Article

Proskauer Rose LLP | United Kingdom | 6 Feb 2018

Employees through personal service companies and IR35 (Christa Ackroyd Media Limited v HMRC)

The so-called IR35 rules can treat an individual engaged to provide services to a client through a personal service company (PSC) as an employee of

Article

Proskauer Rose LLP | United Kingdom | 6 Feb 2018

Settlement payment not deductible as an expense of a trade (Vaines v HMRC)

Mr. Vaines was a solicitor. In the 200708 tax year he paid a settlement amount to a third party that had made a claim against his former partnership

Article

Proskauer Rose LLP | United Kingdom | 6 Feb 2018

Requirement to correct guidance

The requirement to correct offshore tax errors legislation introduced in Finance (No. 2) Act 2017 is designed to require taxpayers to correct

Article

Proskauer Rose LLP | United Kingdom | 6 Feb 2018

Discovery assessments by HMRC in the context of DOTAS (J Hicks v HMRC and HMRC v Raymond Tooth)

After the usual time limits for enquiry into a tax return have passed, HMRC can issue a "discovery assessment" where new facts or information come to

Article

Proskauer Rose LLP | Netherlands, United Kingdom, European Union | 6 Feb 2018

Composite supplies follow the VAT treatment of the principal supply (Stadion Amsterdam v Staatssecretaris van Financien)

The ECJ has reconfirmed the general principle that the whole of a single supply of goods or services which is comprised of a principal element and an

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