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11 January 2017
VAT and defined benefit schemes: taxing times ahead
It is more than three years since the European Court ("CJEU") rulings in Wheels and PPG, in which the CJEU found that (a) the supply of investment …
05 December 2016
New UK criminal offences of failing to prevent facilitation of tax evasion
In our October 2016 briefing, we reported on the publication of the Criminal Finances Bill 2016–17. The Bill introduces a range of new measures to fight …
18 May 2016
Do settlement agreements bind HMRC?
In the course of giving oral evidence to the Public Accounts Committee (the "PAC") in relation to the well-publicised settlement agreement concluded with …
18 January 2016
Taxation of Restitution Interest Payments
The UK Government has introduced a new 45% tax charge on awards of restitution interest paid by HMRC to companies in relation to claims for tax paid …
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