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Keystone Law | United Kingdom | 25 Jan 2019

The dangers of unlawful dividends

Profits made by a limited company are distributed to shareholders through the declaration of dividends. Quite often, for example in the case of SME


Bright Line Law | United Kingdom | 16 Jan 2019

Tax investigations - responding to a taxpayer notice

In The Queen on the application of PML Accounting Limited v The Commissioners for HM Revenue and Customs 2018 EWCA Civ 2231, the Court


Macfarlanes LLP | United Kingdom | 21 Dec 2018

Payments were unlawful dividends after all, not salary

In September 2017 we reported on a case (Global Corporate Limited v Hale) in which the High Court found that payments made by a company to its


Macfarlanes LLP | United Kingdom | 3 Dec 2018

Court of Appeal decision highlights inheritance tax risks of transfers between pension schemes when in ill health

The judgment in HMRC v Parry & Ors 2018 EWCA Civ 2266 has confirmed HMRC’s view that the transfer of a pension scheme, coupled with an omission to


Macfarlanes LLP | United Kingdom | 16 Nov 2018

Amendments to the inheritance tax position of settlements after the settlor becomes deemed domiciled

The government has announced that it intends to legislate to counter the effect of the recent case of Barclays Wealth Trustees (Jersey) Limited &


Charles Russell Speechlys LLP | United Kingdom | 25 Oct 2018

Pharmacy Brief - October 2018

The Court of Appeal has dismissed the PSNC's and NPA's appeals against the refusal of their applications for judicial review against the remuneration


RPC | United Kingdom | 29 Aug 2018

Customs and excise quarterly update August 2018

On 6 July 2018, HMRC published a policy paper in relation to changes to gaming duty Accounting periods to bring gaming duty into line with the


RPC | United Kingdom | 29 Aug 2018

Adecco: VAT payable on supply of non-employed temporary workers

In Adecco UK Limited and others v HMRC, the Court of Appeal has confirmed that VAT was payable on the supply of non-employed temporary workers to


TLT LLP | United Kingdom, European Union | 15 Aug 2018

Retail Risk Report 2018

With the March 2019 deadline looming ever closer, the number of issues left for the UK to negotiate with the EU regarding the withdrawal agreement and


RPC | United Kingdom | 25 Jul 2018

Zipvit: No input tax recovery for supplies wrongly treated as VAT exempt

In Zipvit Limited v HMRC 2018 EWCA Civ 1515, the Court of Appeal, agreeing with the Firsttier Tribunal (FTT) and the Upper Tribunal (UT), has held

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