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Latest Tax News

High Court decides HMRC did not act unlawfully in restricting the Disguised Remuneration Repayment Scheme 2020 to loans that were still outstanding when the settlement was made (R (oao Sibley) v HMRC)

High Court decides HMRC did not act unlawfully in restricting the Disguised Remuneration Repayment Scheme 2020 to loans that were still outstanding when the settlement was made (R (oao Sibley) v HMRC)

High Court decides HMRC did not act unlawfully in restricting the Disguised Remuneration Repayment Scheme 2020 to loans that were still outstanding when the settlement was made (R (oao Sibley) v HMRC)

Court of Appeal decides HMRC has no power to issue a partial closure notice in respect of a remittance basis claim without specifying the increased tax due (Embiricos v HMRC)

Court of Appeal decides HMRC has no power to issue a partial closure notice in respect of a remittance basis claim without specifying the increased tax due (Embiricos v HMRC)

Court of Appeal decides HMRC has no power to issue a partial closure notice in respect of a remittance basis claim without specifying the increased tax due (Embiricos v HMRC)

Court of Justice decides that a customer was not entitled to recover an element of the consideration paid for supplies as input tax (Zipvit v HMRC)

Court of Justice decides that a customer was not entitled to recover an element of the consideration paid for supplies as input tax (Zipvit v HMRC)

The following Tax news provides comprehensive and up to date legal information on Court of Justice decides that a customer was not entitled to recover an element of the consideration paid for supplies as input tax (Zipvit v HMRC)

Tax weekly highlights—13 January 2022

Tax weekly highlights—13 January 2022

The following Tax news provides comprehensive and up to date legal information on Tax weekly highlights—13 January 2022

Featured Tax content

Direct tax treatment of damages and compensation payments

Direct tax treatment of damages and compensation payments

Direct tax treatment of damages and compensation paymentsWhere a dispute is brought to an end by a payment of damages or compensation, whether under a...

The double taxation treaty passport scheme (DTTP scheme)

The double taxation treaty passport scheme (DTTP scheme)

The double taxation treaty passport scheme (DTTP scheme)The double taxation treaty passport scheme (DTTP scheme) enables a borrower to apply for and...

Tax incentives for individuals investing in AIM companies

Tax incentives for individuals investing in AIM companies

Tax incentives for individuals investing in AIM companiesVarious tax incentives are available to individuals investing in unlisted shares and...

Partnerships and VAT

Partnerships and VAT

Partnerships and VATA general partnership is treated, for VAT purposes, as though it were a separate taxable person.This note is about:•the nature of...

Practice notes

Partnership losses

Partnership lossesThis Practice Note is about the calculation and use of losses (other than capital losses) made by general partnerships, limited...
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16th Nov
Practice notes

Capital gains for connected persons

Capital gains for connected personsThe capital gains legislation includes specific provisions for persons who are connected with one another. These...
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16th Nov
Practice notes

Taxation of trading profits—basis, receipts and deductions

Taxation of trading profits—basis, receipts and deductionsOnce a company has established that it has a trade (for which see Practice Note: What is a...
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16th Nov
Practice notes

Directive for administrative cooperation in the field of taxation (DAC)—FAQs

Directive for administrative cooperation in the field of taxation (DAC)—FAQsWhat is the directive for administrative cooperation (DAC)?In 2011, the...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 16th Nov
Practice notes

Taxation of general partnerships

Taxation of general partnershipsThis Practice Note is about the tax treatment of a general partnership formed under English law (as opposed to a...
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16th Nov
Practice notes

Disguised investment management fee rules

Disguised investment management fee rulesThis Practice Note describes the tax code applicable to fund managers—the disguised investment management fee...
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Produced in partnership with Emily Clark of Travers Smith 16th Nov
Practice notes

Wales: Land transaction tax (LTT)—particular transactions and taxpayers

Wales: Land transaction tax (LTT)—particular transactions and taxpayersLand transaction tax (LTT) replaced stamp duty land tax (SDLT) in Wales with...
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Produced in partnership with Andrew Evans 16th Nov
Practice notes

SDLT—notifiable transactions

SDLT—notifiable transactionsThis Practice Note considers the steps to take in relation to SDLT once it is established there is a chargeable...
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16th Nov
Practice notes

Non-statutory clearances

Non-statutory clearancesCoronavirus (COVID-19): HMRC are unable to accept non-statutory clearance applications made by post due to COVID-19....
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16th Nov
Practice notes

What is interest?

What is interest?Interest is an important concept in UK tax law. Specifically, an obligation to withhold UK income tax applies to payments of certain...
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16th Nov
Practice notes

The Budget and Finance Bill process

The Budget and Finance Bill processThe Budget is a Parliamentary event at which the Chancellor of the Exchequer makes important announcements relating...
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16th Nov
Practice notes

Stamp duty reliefs

Stamp duty reliefsFORTHCOMING CHANGE relating to electronic stamping becomes permanent on 19 July 2021: With effect from 19 July 2021, the electronic...
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16th Nov
Practice notes

Capital gains—groups of companies

Capital gains—groups of companiesThis Practice Note is about the rules for establishing whether companies are within the same group for the purposes...
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16th Nov
Q&As

In a liquidation demerger involving a hive-up of assets to a ‘Liquidation Holdco’, does a capital gains degrouping charge arise?

In a liquidation demerger involving a hive-up of assets to a ‘Liquidation Holdco’, does a capital gains degrouping charge arise?The capital gains...
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16th Nov
Practice notes

Tax controversy—Japan—Q&A guide

Tax controversy—Japan—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to tax controversy in Japan published as part of the...
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16th Nov
Practice notes

What is a rights issue?

What is a rights issue?This practice note explains what a rights issue is.For more information on the corporate law aspects of rights issues,...
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16th Nov

Popular documents

Pension commencement lump sums (PCLSs)

Pension commencement lump sums (PCLSs)

Pension commencement lump sums (PCLSs)When a member of a pension scheme becomes entitled to receive their scheme benefits, they can usually take part as a tax-free lump sum. HMRC calls this a ‘pension commencement lump sum’ (PCLS). Taking a lump sum is usually at the option of the member who will

Subrogation in insurance and reinsurance

Subrogation in insurance and reinsurance

Subrogation in insurance and reinsuranceWhat is the right of subrogation?In the context of insurance and reinsurance, the right of subrogation entitles an insurer or reinsurer, having indemnified the (re)insured, to ‘step into its shoes’ to bring an action in the (re)insured’s name. For the purpose

Capital allowances on property sales—pre-contract enquiries

Capital allowances on property sales—pre-contract enquiries

Capital allowances on property sales—pre-contract enquiriesThis Practice Note is about capital allowance-related pre-contract enquiries on a property transfer. It applies to the grant of a new property interest (eg a lease) as well as to the acquisition of an existing lease or freehold.For clauses

Pre-trial and case management hearings in the Crown Court

Pre-trial and case management hearings in the Crown Court

Pre-trial and case management hearings in the Crown CourtCoronavirus (COVID-19): This Practice Note contains guidance on subjects impacted by the Coronavirus Act 2020 (CA 2020). CA 2020, among other measures, makes provision for the extended use of live links and audio links in criminal proceedings.