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48 results found

Article

RPC | United Kingdom | 2 Feb 2015

HMRC takes time to consider response to Skandia decision

On 13 October 2014, HMRC announced that it is considering the implications for the UK's VAT grouping rules, in light of the European Court of

Article

RPC | United Kingdom | 2 Feb 2015

HMRC updates guidance on stamp duty penalties

HMRC has published updated guidance on the stamp duty penalties regime so that, from 1 October 2014, the penalties for late stamping are: within one

Article

RPC | United Kingdom | 2 Feb 2015

HMRC publishes revised VAT policy on pension fund administration and investment management costs

On 25 November 2014, HMRC confirmed that employers could deduct as input tax VAT on both the administration costs, and investment management costs

Article

RPC | United Kingdom | 24 Oct 2014

HMRC Brief sets out policy change (and clarification) on aspects of TOGC rules

On 9 July 2014 HMRC published Brief 2714 setting out a further policy change, and clarification of previous guidance, in light of the 2012 tribunal

Article

RPC | United Kingdom | 24 Oct 2014

HMRC guidance on VAT recovery for holding companies updated

On 25 September 2014 HMRC updated its VAT guidance in light of last year's Court of Appeal decision on VAT recovery (BAA plc). Although - following

Article

RPC | United Kingdom | 24 Oct 2014

HMRC amends guidance addressing deduction of tax on transferred loan receivables

On 28 August 2014 HMRC updated its guidance as to who is responsible for deducting tax at source on interest payments following the transfer of loan

Article

RPC | United Kingdom | 1 Oct 2014

FTT has no jurisdiction to consider public law issues in direct tax appeal Rotberg

There has been a great deal of debate in recent years regarding the extent to which the FTT has jurisdiction to determine tax appeals on the basis of

Article

RPC | United Kingdom | 1 Oct 2014

Claim for entrepreneurs’ relief succeeds: tribunal finds that the removal from the payroll did not end taxpayer’s employment Corbett

The FTT has decided in Corbett v HMRC that removing a taxpayer from a company's payroll before a sale of that company did not end her employment for

Article

RPC | United Kingdom | 1 Oct 2014

Consultations on offshore tax evasion

On 19 August 2014 HMRC launched two consultations on offshore tax evasion, one to strengthen civil sanctions, the other to consider a new strict

Article

RPC | United Kingdom | 4 Sep 2014

Trading “with a view to the making of a profit” an objective or subjective test? Beacon Estates (Chepstow) Ltd v HMRC

In Beacon Estates (Chepstow) Ltd v HMRC, the First-tier Tribunal (Tax Chamber) (FTT) allowed the taxpayer's appeal, holding that "with a view to" in

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