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This week's edition of Tax weekly highlights includes publication of the latest edition of the OECD’s transfer pricing guidelines.
27th Jan
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Tax analysis: In Fanning v HMRC the Upper Tribunal (UT) found that a call option granted by the taxpayer was not an ‘other transaction’ falling within...
26th Jan
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Tax analysis: In City YMCA London, the First-tier Tax Tribunal (FTT) held that a branch of the YMCA which operated a hostel for young homeless people...
26th Jan
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Tax analysis: In Transwaste Recycling and Aggregates Ltd, the taxpayer company applied to the First-tier Tribunal (FTT) for permission to make late...
26th Jan
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Tax analysis: In October 2021, international agreement was reached on the ‘Two Pillar’ solution for reforming the international tax framework. With...
26th Jan
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Tax analysis: In Smith Homes 9 Ltd, the First-tier Tax Tribunal (FTT) struck out the company’s appeal against a closure notice denying a claim for...
26th Jan
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Tax analysis: In Wilmott Dixon Holdings Ltd v HMRC, the First-tier Tax Tribunal (FTT) held that payments made to employees under a car allowance...
25th Jan
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Law360: The Organisation for Economic Co-operation and Development (OECD) released updated transfer pricing guidelines on 20 January 2022 that...
21st Jan
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This week's edition of Tax weekly highlights includes: (1) the delay until 1 January 2023 of the planned reform of the VAT penalties and interest...
20th Jan
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Property Disputes analysis: The tenant had a break option which was conditional on paying a break premium to the landlord ‘together with any value...
20th Jan
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Tax analysis: In R (oao Sibley) v HMRC, the High Court refused the applicant’s permission for judicial review of HMRC’s refusal to repay sums to the...
18th Jan
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Tax analysis: In Embiricos v HMRC, the Court of Appeal upheld the Upper Tribunal’s decision that HMRC had no power to issue a partial closure notice...
18th Jan
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Tax analysis: In Zipvit v HMRC, the Court of Justice decided that, where a customer pays a supplier for what both parties (based on an incorrect...
18th Jan
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This week's edition of Tax weekly highlights includes: (1) HMRC launches a consultation on the domestic implementation of the OECD Pillar Two Model...
13th Jan
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Tax analysis: In TR, SP and SR Rogers v HMRC, the First–tier Tax tribunal (FTT) held that the legal costs incurred in defense of criminal charges were...
12th Jan
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Tax analysis: In Christopher Thomson v HMRC, the First-tier Tax tribunal (FTT) held that entrepreneurs’ relief (now business asset disposal relief)...
12th Jan
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Tax analysis: In Hotel La Tour Ltd v HMRC, the First–tier Tax tribunal (FTT) held that a company was entitled to recover VAT on the cost of...
12th Jan
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Tax analysis: HMRC has published a consultation on draft regulations to implement the Organisation for Economic Cooperation and Development (OECD)...
10th Jan
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This week's edition of Tax weekly highlights includes: (1) the potential date of the Spring Statement 2022, (2) the release by the OECD of the Pillar...
6th Jan
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Tax analysis: On 30 November 2021 HMRC announced a consultation on ways to ensure there are fairer tax outcomes and to prevent abuse of the Stamp Duty...
17th Dec

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