Legal News

Tax weekly highlights—26 October 2017

Published on: 26 October 2017
Published by: LexisPSL
  • Tax weekly highlights—26 October 2017
  • In this issue:
  • Corporate transactions
  • Artificial dividend purchase not a trading transaction (Clavis Liberty v HMRC)
  • Stamp taxes
  • No 1.5% stamp duty charge on transfer of shares to clearance service for the sole purpose of listing (Air Berlin v HMRC)
  • Updated guidance on paying SDLT
  • Taxes management and litigation
  • Territorial limit applied to HMRC information notices (R (on the application of Jimenez) v First Tier Tribunal (Tax Chamber) and another)
  • CIOT issues guidance on HMRC’s use of deeds in settling tax enquiries
  • More...

Article summary

This week’s edition of Tax highlights includes: (1) a UT decision that a circular transaction involving the acquisition of a right to a dividend was not a trading transaction (Clavis Liberty), (2) a CJEU decision that a 1.5% stamp duty charge on a transfer of shares into a clearance service for the sole purpose of listing was against the Capital Duties Directive (Air Berlin), and (3) a High Court decision that territorial limits applied to HMRC’s power to issue information notices (Jimenez). or take a trial to read the full analysis.

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