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27 results found

Article

RPC | United Kingdom | 7 Nov 2018

Griffiths - appeal against HMRC penalties allowed as notice to file was invalid

In Griffiths v HMRC 2018 UKFTT 0527 (TC), the First-tier Tribunal (FTT) has allowed the taxpayer's appeal against penalties imposed by HMRC as

Article

RPC | United Kingdom | 13 Sep 2018

Graham - holiday letting business qualified for business property relief

In The Personal Representatives of Grace Joyce Graham (deceased) v HMRC 2018 UKFTT 0306 (TC), the First-tier Tribunal (FTT) has held that a

Article

RPC | United Kingdom | 22 Aug 2018

Groves - Tribunal confirms that a notice to file must be given by an identified HMRC officer

In Groves v HMRC 2018 UKFTT 0311 (TC), the First-tier Tribunal (FTT) has allowed the taxpayer's appeal against penalties issued by HMRC pursuant to

Article

RPC | United Kingdom | 2 Jul 2018

Project Blue - Supreme Court allows HMRC's appeal in SDLT sub-sale case

In Project Blue Limited v HMRC 2018 UKSC 30, the Supreme Court (by a majority) has found that section 75A, Finance Act 2003 (an anti-avoidance

Article

RPC | United Kingdom | 14 May 2018

MDCM Ltd - Tribunal confirms that IR35 does not apply in employment status case

In MDCM Ltd v HMRC 2018 TC 6400, the First-tier Tribunal (FTT) has allowed the taxpayer's appeal, concluding that its contractual arrangements were

Article

RPC | United Kingdom | 13 Mar 2018

Towers Watson - Tribunal confirms HMRC cannot raise new matters not covered in a closure notice

In Towers Watson Limited v HMRC 2017 TC06241, the First-tier Tribunal (FTT) has held that HMRC cannot raise a new matter which was not covered in

Article

RPC | United Kingdom | 22 Feb 2018

Wealth and trusts quarterly digest February 2018

What happens when a trustee’s tax planning goes wrong? The options available to trustees when they have made dispositions of property which do not

Article

RPC | United Kingdom | 31 Jan 2018

Beneficial House - Tribunal orders HMRC to issue closure notices in tax avoidance case

In Beneficial House (Birmingham) Regeneration LLP and Stanley Dock (All Suite) Regeneration LLP v HMRC 2017 UKFTT 0801 (TC), the First-tier Tribunal

Article

RPC | United Kingdom | 20 Nov 2017

Benham - Upper Tribunal dismisses HMRC's appeal regarding the correct treatment of a purported amendment of a return relating to a failed rollover claim

In Benham (Specialist Cars) Limited v HMRC 2017 UKFT 389 (TCC), the Upper Tribunal (UT) dismissed HMRC's appeal upholding the decision of the

Article

RPC | United Kingdom | 17 Nov 2017

Wealth and trusts quarterly digest November 2017

Trustees may now have obligations to ensure that their trust is registered and to provide information about both the trust and its beneficial owners

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