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Article

Herbert Smith Freehills LLP | United Kingdom | 4 Jul 2011

The Government's CFC proposals: in unless you are out

The Government has published the much anticipated consultation document which sets out its latest proposals for the future controlled foreign company (CFC) regime.

Article

Herbert Smith Freehills LLP | United Kingdom | 7 Dec 2010

The Government makes key announcements on anti-avoidance measures

Yesterday, the Government launched a 'study programme' to establish whether an effective General Anti-Avoidance Rule (GAAR) could be developed to form part of the UK tax system.

Article

Herbert Smith Freehills LLP | United Kingdom | 18 Oct 2010

Denial of input VAT deduction for failure to identify a connection with VAT fraud Court of Appeal in Mobilx rejects HMRC test of knowledge but requires traders to consider the circumstances of each trade or transaction

It was reported on 7 September 2010 that HMRC have identified the first cases of attempted VAT fraud in the wholesale gas and power markets.

Article

Herbert Smith Freehills LLP | United Kingdom | 13 Oct 2010

Prudential v Special Commissioner of Income Tax: Court of Appeal confirms that legal advice privilege extends only to correspondence with lawyers

The Court of Appeal has today confirmed that legal professional privilege ("LPP") can be claimed only by clients of lawyers and not by clients of accountants even where an accountant is engaged to provide tax advice.

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