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RPC | United Kingdom | 6 Oct 2022
Online Sales Tax: the right way forward?
On 25 February 2022, HM Treasury launched a consultation exploring the possible introduction of an online sales tax (OST) to address the imbalance…
RPC | United Kingdom | 27 Sep 2022
Repeal of IR35 reforms
The Chancellor announced at last week's “mini-Budget” that the recent changes to the “off-payroll” working rules (commonly referred to as 'IR35') are…
RPC | Russia, United Kingdom | 1 Mar 2022
Russian sanctions: Immediate practical steps
As new Russian sanctions are implemented we are advising clients to consider the following immediate practical steps: Identify key risk areas in your…
RPC | United Kingdom | 29 Jul 2021
Dodika Ltd v United Luck Group Holdings
On 7 May 2021, the Court of Appeal held5 that a purchaser's notice of claim under an SPA tax covenant was not invalid on the grounds that it failed to…
RPC | European Union, United Kingdom | 29 Jul 2021
OTS publishes 2nd report on CGT rules
On 20 May 2021, the Office of Tax Simplification (OTS) published its report Capital Gains Tax Review - Simplifying practical, technical and…
RPC | United Kingdom | 29 Jul 2021
HMRC announces the end of physical stamping
On 18 June 2021, HMRC announced that its physical stamping presses would be decommissioned. As a result, the only method of stamping is now the…
RPC | United Kingdom | 29 Jul 2021
ECJ holds that leased land was not a fixed establishment for VAT purposes
On 3 June 2021, the ECJ held that the mere leasing of land (in Austria) did not amount to a "fixed establishment" of the landlord there for VAT…
RPC | United Kingdom | 29 Jul 2021
An arresting case - settlement agreement payments made to satisfy “success fee” and litigation insurance premium not taxable as employment income
On 29 June 2021, the Upper Tribunal held1 that neither (1) a "success fee" payable to an employee's legal team, nor (2) an insurance premium payable…
RPC | United Kingdom, USA | 29 Jul 2021
TP Icap Ltd v Nex Group Ltd and Dodika Ltd v United Luck Group Holdings: two interesting decisions on SPA warranty/indemnity claim formalities
On 27 May 2021, the High Court struck out large parts of the Claimant’s claim as (in the High Court’s view) the purported SPA notices of claim were…
RPC | United Kingdom | 29 Jul 2021
Upper Tribunal dismisses taxpayer’s appeal in latest ‘IR35’ case
On 8 June 2021, the Upper Tribunal (UT) held3 that the 'IR35' rules applied to services provided via a personal services company (PSC) to the…
