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Legal update

Stop the Press! The Register of Overseas Entities has gone live. What should you do now?

This article confirms the scope of the UK’s new Overseas Entities Register and what overseas entities need to do now the register is live
01 August 2022

Legal update

International Comparative Legal Guide - Digital Business Laws and Regulations United Kingdom 2022

We recently contributed to the multi-jurisdictional guide to digital business published by ICLG, which provides current and practical legal information

26 July 2022

Legal update

Statutory Residence Test: an exceptional 'exceptional circumstances' case?

We explore a recent First Tier Tribunal case on the application of the exceptional circumstances exemption under the UK’s statutory residence test
26 May 2022

Legal update

UK Real-Estate and the Register of Foreign Owners: new registration requirements

As a transparency measure, the Government is set to introduce a Register of People with Significant Control over Overseas Companies owning UK Real-Estate
22 March 2021

Event

Webinar on demand: In conversation with Sir Edward Troup

On 6 October 2020, we were joined by Sir Edward Troup, who gave an insider’s view of possible tax changes affecting Private Wealth

14 October 2020

Legal update

What makes a profit apportionment method just and reasonable?

Tribunal makes decision on taxable profits in Maersk Oil North Sea UK Ltd and Maersk Oil UK Ltd v HMRC.
09 May 2018

Legal update

Trade loss relief: J Beacon v HMRC

J Beacon v HMRC illustrates the standard that must be met to claim trade loss relief.

03 April 2018

Legal update

In specie contributions: HMRC loses at the first tier tribunal against Sippchoice

Sippchoice wins tax tribunal with the decision that payment of contributions is permitted as a transfer of assets as well as in cash.
28 March 2018

Legal update

Important FTT decision on fixed establishments and the place of supply for VAT

In Multimedia Computing Limited and Deed Poll Services Limited v HMRC, the FTT has found that a Jersey company made supplies within the UK using its sister company as a fixed establishment.
18 January 2017

Legal update

James Thornton v HMRC: distinction between income and capital receipts for lease surrenders

The First Tier Tribunal finds that settlement monies paid by a tenant to exit a lease are capital receipts for repairing damage to property and not income payments for loss of rent.
20 December 2016

Legal update

Upper Tribunal decision on the right of VAT Group members to claim refunds

The Upper Tribunal ("UT”) has held that representative members of VAT Groups have the right to reclaim overpaid VAT for supplies made by companies that have left the group.
23 November 2016

Legal update

Sarah Baylis v HMRC – taxing employees for benefits in kind

The First Tier Tribunal (FTT) has found that employers do not have discretion over which of their employees are taxed for benefits in kind.
22 November 2016
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