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Results: 1-10 of 63

Resolving disputes with HMRC
  • Herbert Smith Freehills LLP
  • United Kingdom
  • July 20 2015

This is the eighth in our series of ADR practical guides, designed to provide clients with essential practical guidance on various processes falling


Supreme Court rules in judicial review on scope of duty of confidentiality owed by public bodies
  • Herbert Smith Freehills LLP
  • United Kingdom
  • November 11 2016

The Supreme Court has granted judicial review of a decision by Her Majesty's Revenue and Customs ("HMRC") to reveal confidential taxpayer information


Denial of input VAT deduction for failure to identify a connection with VAT fraud Court of Appeal in Mobilx rejects HMRC test of knowledge but requires traders to consider the circumstances of each trade or transaction
  • Herbert Smith Freehills LLP
  • United Kingdom
  • October 18 2010

It was reported on 7 September 2010 that HMRC have identified the first cases of attempted VAT fraud in the wholesale gas and power markets


"Extreme shopping": HMRC legislation to counter treaty shopping: thoroughly draconian
  • Herbert Smith Freehills LLP
  • United Kingdom
  • August 5 2011

On 1 August, just before the summer break, HM Revenue & Customs (HMRC) published a "Technical Note" and draft legislation (together, the "Note") entitled "Tax Treaties Anti-avoidance"


Budget 2014 - a budget for makers, doers and savers
  • Herbert Smith Freehills LLP
  • United Kingdom
  • March 20 2014

The Chancellor of the Exchequer yesterday handed down his 2014 Budget. He described it as a Budget for "makers, doers and savers". Certainly, there


HM Revenue & Customs (HMRC) enquiry windowslimitation periods
  • Herbert Smith Freehills LLP
  • United Kingdom
  • April 29 2010

From 1 April 2010, changes introduced by Schedule 39 Finance Act 2008 will take effect and reduce the period within which HMRC can bring an assessment to four years from the end of the accounting period in the case of innocent errors, six years for careless errors and 20 years for deliberate mistakes


Gaines-Cooper decision UK tax residence for individuals
  • Herbert Smith Freehills LLP
  • United Kingdom
  • April 29 2010

The recent decision of the Court of Appeal in Gaines-Cooper (R (on the application of (1) Robert John Davies (2) Michael John James) v Revenue & Customs Commissioner: R (on the application of Robert Gaines- Cooper) v Revenue & Customs Commissioners 2010 EWCA Civ 83) has attracted a great deal of publicity


HMRC v Philips Electronics UK Limited
  • Herbert Smith Freehills LLP
  • European Union, United Kingdom
  • April 26 2012

Advocate General’s opinion: UK loss relief rules for branches breach EU law


Autumn Statement 2015
  • Herbert Smith Freehills LLP
  • OECD, United Kingdom
  • November 25 2015

The Chancellor of the Exchequer today handed down his Autumn Statement, in combination with the Spending Review. As this is essentially the third


UK Uncut Legal Action Ltd v HMRC (Goldman Sachs International and Goldman Sachs Services Ltd, interested parties)
  • Herbert Smith Freehills LLP
  • United Kingdom
  • May 28 2013

This case relates to an administrative law challenge, by a member of the public, to a proposed compromise between HMRC and taxpayers (Goldman Sachs