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Legal update

Exports of goods from the UK from 1 January 2021

Without a trade agreement, businesses need to take action rapidly to deal with the new requirements they will face in relation to exports from 1 January 2021
16 December 2020

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

Irish Bank Resolution Corporation Ltd v HMRC: The Court of Appeal decision

The Court of Appeal has clarified points on the taxation of branches and the interaction of UK law with double tax treaties
28 September 2020

Legal update

Fisher v HMRC: The Upper-Tier Tribunal decision

The Upper-Tier Tribunal decision in Fisher v HMRC has clarified the scope of the Transfer of Assets Abroad code and the applicability of the motive defence
16 April 2020

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

Biffin Ltd and others v HMRC – injunction granted to prevent HMRC enforcement action

The High Court has granted an interim injunction to prevent HMRC enforcing payment of a disputed tax liability.
10 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

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

Legal update

HMRC ordered to suspend penalty for inaccuracy in tax return

In Eric Eastman v HMRC [2016] the First Tier Tribunal ruled that HMRC was unreasonable to refuse to suspend a penalty for a careless inaccuracy in a taxpayer's self-assessment return.
29 September 2016

Legal update

Timing matters for loss claims – Countryfield (Village) Homes Limited v HMRC [2016]

Recent First Tier Tribunal case finds that earlier losses must be carried back before later ones
05 September 2016

Legal update

King v HMRC – Partners can disagree with their Partnership’s Tax Return

What should a partner put on his or her tax return, if he or she disagrees with the partnership's overall tax return?
03 August 2016

Legal update

Clavis Liberty 1 v HMRC – anti-avoidance provisions cannot be used to avoid tax

A partnership attempted to use an anti-avoidance provision to create artificial losses. This was held to be ineffective as anti-avoidance provisions cannot be used to avoid tax.
03 August 2016
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