Skip Navigation

 

Showing 25-34 of 34 results

Legal update

Anson v HMRC: UK Taxpayer win: Double Tax Treaty Relief in Respect of Profits from US LLC

The Supreme Court has held in Anson v HMRC Commissioners that an individual taxpayer was entitled to double tax treaty relief in respect of his share of profits in a Delaware LLC.
11 August 2015

Legal update

Economic reality and the supply of services: looking behind the engagement letter

The Tribunal has upheld HMRC's decision that a company (Danesmoor Ltd) should not be entitled to recover input VAT incurred on professional fees for a corporate restructuring.
10 August 2015

Legal update

Enterprise Investment Scheme: don’t expect Human Rights support, be sure to make a claim

The First Tier Tribunal found that a taxpayer who did not claim EIS income tax relief exemption was consequently unable later to claim the much more valuable CGT exemption when his shares were sold.
15 July 2015

Publication

Challenging Accelerated Payment Notices

The High Court has refused to order injunctions preventing HMRC from issuing accelerated payment notices or enforcing existing APNs.
22 May 2015

Legal update

FTT rules in favour of taxpayer: succession losses can be offset against profits

The First Tier Tribunal has found that that a taxpayer that succeeded to a trade was entitled to set carried-forward pre-succession losses against all of its trading profits.
08 May 2015

Legal update

The Budget 2015: EIS and VCT investment rules changes

Announced in the Budget, the Government has set out the detail of changes to the investment rules for Enterprise Investment Schemes (EIS) and venture capital trusts (VCTs). 
08 May 2015

Press release

Burges Salmon acts for Infinis Energy on disposal of its hydro business

Burges Salmon has advised Infinis Energy plc on the sale of its hydro portfolio to Dwr Cymru Welsh Water and H20 Power Limited for £20.5 million which completed on 3 February.
04 February 2015

Legal update

HMRC found to have made mistakes in almost half of all cases reviewed/appealed in 2013/14

HMRC's Reviews and Appeals - 2013-14 contains statistics showing the outcome of reviews and appeals against HMRC tax decisions for the year 1 April 2013 to 31 March 2014.
22 January 2015

Legal update

How much can a taxpayer claim for bad tax advice?

When tax advice is misleading or fails to identify an alternative which would involve a lower payment, how much is a taxpayer entitled to be compensated? 
21 January 2015

Legal update

Averil Finn - A fatal change of control for EIS purposes

Both Income Tax relief and Capital Gains Tax exemptions are available to EIS schemes. However, these tax reliefs can be unintentionally forfeited when two EIS companies are merged.
22 May 2014
1 2 3

The Burges Salmon blog

Visit the blog

Subscribe to news and insight

Subscribe

Events and webinars

Keep up to date with the latest legal developments. Attend an upcoming webinar or virtual event.
View all events