All blog posts
Showing 20 out of 20 results
Court of Appeal considers corporation tax deductibility of ‘derecognised’ derivative contracts
In The Union Castle Mail Steamship Company Ltd v HMRC & Ors [2020] EWCA Civ 547, the Court of Appeal considered whether corporation tax …
Government announces review of implementation of IR35 private sector reforms
The government announced on 7 January 2020 that it is launching a review of the implementation of the changes to off-payroll working rules (commonly …
Post-Brexit Customs Regime
With a Brexit deal still out of reach, the UK government has introduced the Taxation (Cross-border Trade) Act 2018 setting out the customs regime for …
Supreme Court denies compound interest in taxpayer's claim against HMRC
In Littlewoods Ltd and others v HMRC [2017] UKSC 17, the Supreme Court delivered a controversial decision allowing HMRC's appeal, which means that …
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 …
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 …
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 …
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 …
Showing 20 out of 20 results
