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Tax analysis: The High Court dismissed the Danish Tax Authority’s claim, which related to Danish withholding tax reclaimed on dividends, on a...
5th May
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Tax analysis: In Mullane v HMRC, the First-tier Tax Tribunal (FTT) held that a former coach house connected to the main house by a glass conservatory...
5th May
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Tax analysis: In Shaw v HMRC the Upper Tribunal (UT) held that a limited liability partnership (LLP) was entitled to industrial buildings allowances...
4th May
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Tax analysis: In British Telecommunications plc v HMRC the High Court struck out the majority of a restitution claim made by British...
4th May
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Tax analysis: In Hoyle and others v HMRC the Upper Tribunal (UT) held that the First-tier Tax Tribunal (FTT) was correct to dismiss the taxpayers’...
4th May
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This week’s edition of Tax highlights includes: (1) completion of the Finance Bill 2021 Committee stage, (2) confirmation of the opening of the fourth...
29th Apr
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Tax analysis: In SK Telecom, the Court of Justice of the European Union (CJEU) held that roaming charges made by a South Korean mobile phone provider...
27th Apr
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Tax analysis: In Mehrban v HMRC, the First-tier Tax Tribunal (FTT) found that a three-year delay between HMRC discovering an insufficiency of tax and...
27th Apr
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Tax analysis: In HMRC v BMW Shipping Agents Ltd, the Upper Tribunal (UT) set out the principles to be followed when considering an application for...
26th Apr
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This week’s edition of Tax highlights includes: (1) government amendments to Finance Bill 2021 clauses on trade losses carry-back, collective defined...
22nd Apr
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Dispute Resolution analysis: By reason of section 36(1) of the Limitation Act 1980 (LA 1980), the six-year limitation period which had previously...
21st Apr
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Tax analysis: In R (oao M Sport) v HMRC [2021] EWCA Civ 561, the Court of Appeal dismissed the taxpayer's appeal, holding that it was not entitled to...
21st Apr
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Tax analysis: In M Group Holdings Ltd v HMRC the First-tier Tax Tribunal (FTT) held that a company which disposed of the shares in a new subsidiary...
19th Apr
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Tax analysis: In Euromoney Institutional Investor plc v HMRC the First-tier Tax Tribunal (FTT) held that the share for share exchange provisions of...
19th Apr
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Private Client analysis: In Hoey v HMRC, the Upper Tribunal (UT) considered an appeal in relation to the taxation of arrangements involving payments...
19th Apr
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This week’s edition of Tax highlights includes: (1) the UT’s decision in Daarasp LLP and Betex LLP that HMRC was entitled to argue that the taxpayers...
15th Apr
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Tax analysis: In Daarasp LLP and Betex LLP, the Upper Tribunal (UT) ruled that HMRC was entitled to argue that the taxpayers did not qualify for...
14th Apr
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Insurance & Reinsurance analysis: In this claim, Equitas sought and failed to recover, sums from nine companies in the Sande group, that it alleged...
8th Apr
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This week’s edition of Tax highlights includes: (1) the UT’s decision in Comtek Network Systems (UK) Ltd to reinstate the penalty on the taxpayer for...
8th Apr
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Tax analysis: In Comtek, the Upper Tribunal (UT) set aside the First-tier Tax Tribunal’s (FTT) decision and remade it, reinstating the penalty on the...
7th Apr

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