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8 results found

Article

RPC | United Kingdom | 19 Jul 2016

Court of Appeal allows taxpayer’s appeal in SDLT avoidance case

On 26 May 2016, the Court of Appeal upheld the taxpayer's appeal in the long-running Project Blue case, the first case to consider in detail the

Article

RPC | United Kingdom | 4 Sep 2014

Consultation on strengthening the Tax Avoidance Disclosure Regimes

On 31 July 2014 HMRC published a consultation entitled Strengthening the Tax Avoidance Disclosure Regimes, to examine the regimes for direct taxes

Article

RPC | United Kingdom | 5 Jun 2014

Taxpayer succeeds in tax avoidance scheme before Court of Appeal DB Group Services (UK) Limited and HMRC v UBS AG

The Court of Appeal (Lord Justice Rimer, Lord Justice Kitchen, Lord Justice Christopher Clarke) held that similar tax avoidance schemes being

Article

RPC | United Kingdom | 3 Apr 2014

Summary of responses to consultation on tackling marketed tax avoidance

On 24 February 2014, HMRC published a consultation document entitled "Tackling marketed tax avoidance", although this confusingly overlapped with the

Article

RPC | United Kingdom | 26 Jul 2013

SDLT avoidance - HMRC victorious regardless of taxpayer 'motive'

HMRC has scored a resounding victory in the first case to consider in any detail the wide-ranging SDLT anti-avoidance provision (section 75A of

Article

RPC | United Kingdom | 24 Jul 2013

The new UK GAAR - a journey into the unknown?

The Finance Bill 2013 received Royal Assent on 17 July. We are now in uncharted territory. The long-held legal maxim, that "every man is entitled if

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