Judicial review and tax

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Practice notes
Share sale or asset sale—tax considerationsThe sale of a company's business can be structured as either:•a sale of assets owned by the company (an...
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19th May
Practice notes
VAT—triangulationIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following...
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Produced in partnership with John Fuszard of Sagars Accountants Ltd 19th May
Practice notes
How employment income is taxed—non-cash earnings or benefitsIn addition to cash earnings, such as wages or salaries, many reward packages include...
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19th May
Practice notes
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...
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Produced in partnership with Anne Fairpo of Temple Tax Chambers 19th May
Practice notes
UK Crown Dependency/Overseas Territory Agreements (CDOT)—FAQsWhat are the CDOT agreements?The UK entered into agreements with its three Crown...
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Produced in partnership with Ali Kazimi of Hansuke 19th May
Practice notes
VAT treatment of damages and compensation paymentsFORTHCOMING CHANGE: HMRC is in the process of revising Revenue and Customs Brief 12 (2020) on the...
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19th May
Practice notes
Key tax consequences of an insolvent liquidationThis Practice Note outlines:•the main corporation tax consequences when a UK incorporated company...
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Produced in partnership with Julia Fox of Deloitte LLP and Anthony Davis 19th May
Practice notes
Amortisation of intangible fixed assetsWhere a company acquires (or otherwise incurs capitalised expenditure upon) an intangible fixed asset that...
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Produced in partnership with Anne Fairpo of Temple Tax Chambers 19th May
Practice notes
EIS—deferred gain becomes chargeable to CGTCoronavirus (COVID-19): In response to the coronavirus (COVID-19) pandemic, the government introduced a...
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19th May
Practice notes
Property holding structures—direct tax treatment of a Jersey property unit trust (JPUT)STOP PRESS relating to property rich collective investment...
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19th May
Practice notes
Offshore receipts in respect of intangible property (ORIP)Since 6 April 2019, a person that is neither UK tax resident nor resident in a full treaty...
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19th May
Practice notes
FATCA in the UK—the UK:US Intergovernmental Agreement: an outlineIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 19th May
Practice notes
Tax considerations on a loan agreement—the tax gross up clauseIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with Eloise Walker of Pinsent Masons 19th May
Precedents
1 Withholding and grossing up 1.1 All sums payable under this [Agreement] by or on behalf of any party (for the...
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19th May
Practice notes
Loan capital exemption from stamp dutyDebt which:•qualifies as loan capital (whether it is short or long-term debt), and•satisfies further conditions...
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19th May
Practice notes
R&D capital allowancesFORTHCOMING CHANGE: At Spring Budget 2021, the government announced a wide-ranging review of research and development (R&D)...
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Produced in partnership with Anne Fairpo of Temple Tax Chambers 19th May

Most recent Judicial review and tax content

Practice notes
Judicial review—how to start proceedingsThis Practice Note summarises the procedural stages in a judicial review application and then describes in...
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Produced in partnership with Mathew Purchase of Matrix Chambers and Dr Mirza Ahmad of St Philips Chambers 28th Jun
Practice notes
Judicial review in tax cases at the High CourtThis Practice Note has been written by Anne Redston, Barrister. It is her personal view; she is not...
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Produced in partnership with Anne Redston 22nd Jun
Practice notes
Judicial review—what it is and when it can be usedWhat is judicial review?Judicial review is a process by which the courts exercise a supervisory...
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Produced in partnership with Mathew Purchase of Matrix Chambers and Dr Mirza Ahmad of St Philips Chambers 11th Jun
Practice notes
Judicial review in the Upper TribunalThe Tribunals, Courts and Enforcement Act 2007 (TCEA 2007) established the First-tier Tribunal (FTT) and the...
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Produced in partnership with Melanie Carter and Alistair Williams of Bates Wells 5th Jun
Practice notes
An introduction to the Human Rights Act 1998Convention rightsThe Human Rights Act 1998 (HRA 1998) came into force in October 2000 and aims to give...
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Produced in partnership with Dr. Alex Williams of Cornerstone Barristers 5th Jun
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...
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Produced in partnership with Jamas Hodivala of Matrix Chambers 5th Jun
Practice notes
Tax and judicial review in the tax tribunalsCoronavirus (COVID-19) impact on tribunals: For information on the coronavirus implications for appeals...
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Produced in partnership with Anne Redston 5th Jun

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