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391 results found

Article

DLA Piper | United Kingdom | 10 Apr 2017

Taking tough action: Changes to the enforcement of financial sanctions in the UK

New legislation has given the UK Office of Financial Sanctions Implementation (OFSI) significant additional powers to impose financial penalties for

Article

RPC | United Kingdom | 9 Sep 2016

Errors of law in MTIC case leads to case being remitted to the First-tier Tribunal

In HMRC V Pacific Computers Ltd 2016 UKUT 350 (TCC), the Upper Tribunal (UT) has concluded that the First-tier Tribunal (FTT) made errors of law

Article

RPC | United Kingdom | 6 Jan 2016

Burgess: HMRC fails to discharge burden of proof in discovery assessment case

In the recent case of Burgess and Brimheath Developments Ltd v HMRC, the UT confirmed that in appeals against discovery assessments (issued pursuant

Article

RPC | United Kingdom | 10 Dec 2015

Discovery assessments - HMRC fails to discharge burden of proof

In the recent case of Burgess and Brimheath Developments Ltd v HMRC, 2015 UKUT 578 (TCC), the Upper Tribunal (UT) has confirmed that in appeals

Article

RPC | United Kingdom | 7 May 2015

Burden of proof for information notices on taxpayer

In the recent case of Joshy Mathew v HMRC, the First-tier Tribunal (Tax Chamber) (FTT), considered where the burden of proof lies for establishing

Article

RPC | United Kingdom | 30 Apr 2015

Burden of proof for information notices on taxpayer

In the recent case of Joshy Mathew v HMRC 2015 UKFTT 139 (TC), the First-tier Tribunal (Tax Chamber) ("FTT"), considered where the burden of proof

Article

RPC | United Kingdom | 27 Mar 2014

Tribunal decides that taxpayers must attempt to obtain information held by trustee!

In the recent case of H A Patel & K Patel (a Partnership) v HMRC, the First-tier Tribunal (Tax Chamber) ('FTT') dismissed an appeal by the

Article

RPC | United Kingdom | 9 Oct 2013

VAT- failure to register in time- penalty on director not upheld as no dishonest conduct

The First-Tier Tribunal ('FTT') has upheld an appeal by the director of a company against the imposition of a penalty under sections 60 and 61 of the

Article

RPC | United Kingdom | 1 Aug 2013

CED Limited v HMRC - taxpayer wins penalty shootout against HMRC

The recent case of CED Limited v HMRC illustrates the importance of preparing thoroughly for the hearing of a tax appeal - even an apparently

Article

Jones Day | United Kingdom, France, Germany, etc. | 29 May 2013

Tax issues regarding internationally mobile employees in Europe

For businesses that employ internationally mobile employees ("IMEs"), or are considering doing so, and who provide (or who may provide) equity

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