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Judicial review and tax

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Latest Tax News

Court of Appeal on FNs and APNs—exhaust representations procedure before making judicial review claim (R (oao M Sport) v HMRC)

Court of Appeal on FNs and APNs—exhaust representations procedure before making judicial review claim (R (oao M Sport) v HMRC)

The following Tax news provides comprehensive and up to date legal information on Court of Appeal on FNs and APNs—exhaust representations procedure before making judicial review claim (R (oao M Sport) v HMRC)

Substantial shareholding exemption denied (M Group Holdings Ltd v HMRC)

Substantial shareholding exemption denied (M Group Holdings Ltd v HMRC)

The following Tax news provides comprehensive and up to date legal information on Substantial shareholding exemption denied (M Group Holdings Ltd v HMRC)

Share for share treatment available despite tax avoidance purpose (Euromoney Institutional Investor plc v HMRC)

Share for share treatment available despite tax avoidance purpose (Euromoney Institutional Investor plc v HMRC)

The following Tax news provides comprehensive and up to date legal information on Share for share treatment available despite tax avoidance purpose (Euromoney Institutional Investor plc v HMRC)

Taxation of contractor loans (Hoey v HMRC)

Taxation of contractor loans (Hoey v HMRC)

The following Private Client news provides comprehensive and up to date legal information on Taxation of contractor loans (Hoey v HMRC)

Featured Tax content

What is an intangible fixed asset?

What is an intangible fixed asset?

Part 8 of the Corporation Tax Act 2009 (CTA 2009) is a specific corporation tax regime that applies exclusively to the gains and losses of intangible...

SDLT—deeds of rectification

SDLT—deeds of rectification

Stamp duty land tax (SDLT) ceased to apply to any land transaction involving any interests in or over land in Scotland from 1 April 2015. From that...

VAT—triangulation

VAT—triangulation

Brexit: This Practice Note contains information on subjects impacted by the UK’s withdrawal from the EU. The Taxation (Cross-border Trade) Act 2018,...

Bank levy

Bank levy

FORTHCOMING CHANGE: HMRC is consulting (13 July to 10 August 2020) on draft regulations to provide a deduction from a UK entity’s equity and...

Practice notes

Unilateral relief for foreign tax

Unilateral relief, like double tax relief, aims to relieve double taxation. Subject to certain conditions being satisfied and specific limits,...
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9th Nov
Practice notes

Plant and machinery allowances—definition of plant and machinery

Plant and machinery allowances are the most widely used form of capital allowance. Plant and machinery is often (wrongly) interpreted as if the terms...
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Produced in partnership with Martin Wilson 12th Jan
Practice notes

VAT on composite supplies

Brexit: As of exit day (31 January 2020) the UK is no longer an EU Member State. However, in accordance with the Withdrawal Agreement, the UK has...
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Produced in partnership with Martin Shah and Gary Barnett of Simmons & Simmons LLP 12th Jan
Practice notes

Why have a tax covenant?

It is market practice for a tax covenant, also known as a tax deed, to form part of the transaction documents in respect of a sale of all the shares...
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9th Nov
Practice notes

Capital reduction demergers

The reasons why a company might carry out a demerger, and the different ways in which a demerger may be structured, are described in Practice Notes:...
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Produced in partnership with Zoe Feller of Bird & Bird 12th Jan
Practice notes

FATCA in the UK—the UK:US Intergovernmental Agreement: an outline

Coronavirus (COVID-19): HMRC has stated in its International Manual that if a financial institution cannot meet the FATCA reporting deadline of 31 May...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 12th Jan
tag iconIn-house
Practice notes

Schemes of reconstruction defined

This Practice Note is about the meaning of a scheme of reconstruction for tax purposes.Tax neutrality is maintained where a company (company A) enters...
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9th Nov
Practice notes

What is a tax determination?

This Practice Note explains:•what a determination in respect of direct tax (ie a direct tax determination) is•when HMRC might issue a direct tax...
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Produced in partnership with Philip Rutherford 12th Jan
Practice notes

Direct tax treatment of damages and compensation payments

Where a dispute is brought to an end by a payment of damages or compensation, whether under a court order or an out-of-court settlement agreement:•the...
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9th Nov
Practice notes

VAT treatment of damages and compensation payments

A damages or compensation payment may attract VAT. This depends on exactly what the payment is for. If it is purely compensatory, it will be outside...
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9th Nov
tag iconIn-house
Practice notes

Types of lending

Overdrafts, term loans and revolving credit facilitiesThree common types of loan facility are:•overdrafts•term loans, and•revolving credit facilities...
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9th Nov
Practice notes

EIS funds, including approved knowledge-intensive funds

The Enterprise Investment Scheme (EIS) is designed to encourage investment in smaller, higher-risk trading companies by offering a range of tax...
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9th Nov
Practice notes

Property authorised investment funds (PAIFs)—summary

The regime for property authorised investment funds (PAIFs, or as HMRC use in regulations and their published guidance, Property AIFs)) was introduced...
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Produced in partnership with Martin Shah of Simmons & Simmons LLP based on material originally written by Charles Goddard of Rosetta Tax LLP 12th Jan
Practice notes

Value shifting

The value shifting rules are anti-avoidance provisions. They are similar to the rules applying to depreciatory transactions in that they target the...
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9th Nov
Practice notes

International movement of capital

The international movement of capital rules should be considered whenever:•any non-UK tax resident subsidiary (referred to in this note as a foreign...
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9th Nov
Practice notes

Tax considerations on a loan agreement—the tax indemnity clause

This Practice Note:•explains:◦the purpose of the tax indemnity clause that is normally found in a loan agreement, and◦that the standard drafting of...
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9th Nov

Most recent Judicial review and tax content

Practice notes

Judicial review in tax cases at the High Court

This Practice Note has been written by Anne Redston, Barrister. It is her personal view; she is not authorised to speak for the Tribunals Service or...
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Produced in partnership with Anne Redston 9th Apr
Practice notes

Judicial review—what it is and when it can be used

What is judicial review?Judicial review is a process by which the courts exercise a supervisory jurisdiction over the exercise of public functions by...
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Produced in partnership with Mathew Purchase of Matrix Chambers and Dr Mirza Ahmad of St Philips Chambers 9th Apr
Practice notes

Judicial review—how to start proceedings

Key procedural stages in a judicial review claim in the Administrative Court Broadly speaking, and subject to any contrary directions, the key stages...
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Produced in partnership with Mathew Purchase of Matrix Chambers and Dr Mirza Ahmad of St Philips Chambers 9th Apr
Practice notes

Judicial review in the Upper Tribunal

The Tribunals, Courts and Enforcement Act 2007 (TCEA 2007) established the First-tier Tribunal (FTT) and the Upper Tribunal (UT). The Tribunal Service...
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Produced in partnership with Melanie Carter and Alistair Williams of Bates Wells 24th Mar
Practice notes

An introduction to the Human Rights Act 1998

IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...
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Produced in partnership with Dr. Alex Williams of Cornerstone Barristers 10th Mar
Practice notes

Tax and judicial review in the tax tribunals

Coronavirus (COVID-19) impact on tribunals: For information on the coronavirus implications for appeals to, and hearings at, the tax tribunals, see...
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Produced in partnership with Anne Redston 25th Feb
Q&As

What is the time limit for appealing against a decision of the Upper Tribunal (Tax and Chancery Chamber)? If permission to appeal is allowed, what appellate court would hear the appeal? Is there a way of checking whether an appeal has been lodged?

As noted in flowchart: Legal system for civil tax appeals in England and Wales—flowchart, if permission to appeal is allowed, an appeal against a...
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23rd Feb
Q&As

What are considered the leading cases on 'adequate alternative remedy' in judicial review proceedings?

Judicial review is considered to be a remedy of last resort. Accordingly, the Administrative Court will not normally entertain a claim for judicial...
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Produced in partnership with Jamas Hodivala of Matrix Chambers 8th Jan

Popular documents

LEXISNEXIS

A company’s constitution

What is a company's constitution?A company’s 'constitution' is defined under the Companies Act 2006 (CA 2006) as including:•the company’s articles of association, and•any resolutions and agreements affecting a company’s constitutionThe CA 2006 definition of 'constitution' is not exhaustive and also

LEXISNEXIS

Quia timet injunctions

What is quia timet relief?Injunctions are generally awarded where a party has already suffered a wrong. For guidance on injunctions generally, see Practice Note: Injunctions—guiding principles. However, an injunction may be sought before a party's rights have been infringed on the basis that they

LEXISNEXIS

The equity of redemption

Disposal and devolutionThe equity of redemption arises as soon as the mortgage is made. It is an interest in the land which the mortgagor can:•transfer, lease or mortgage inter vivos, or•by will (it passes on intestacy)No cloggingIt is a fundamental principle of a mortgage that there must be no clog

LEXISNEXIS

Notice of acting

Case number [insert number][In the principal registryORIn the [insert court location] FAMILY court]Sitting at [insert place]Notice of actingBetween[insert petitioner name]Petitionerand[insert respondent name]RespondentTake notice that we [insert name of firm] have been appointed to act as the