‘The off-payroll working rules, known as IR35, apply where a business engages an individual to provide services off-payroll and through an intermediary – commonly a company referred to as a ‘personal services company’ (PSC). IR35 targets the use of PSCs to avoid employment taxes.’
OUT-LAW.com, 13th September 2024
Source: www.pinsentmasons.com
‘Foreign companies need to have a substantial presence in the UK, including adequate human and technical resources, for their branch to qualify as a “fixed establishment”, a necessary condition for being treated as a member of a value added tax (VAT) group in the UK, a recent ruling has confirmed.’
OUT-LAW.com, 6th September 2024
Source: www.pinsentmasons.com
‘This guide considers the tax implications of using a UK holding company to hold shares in other UK or overseas companies.’
OUT-LAW.com, 9th August 2024
Source: www.pinsentmasons.com
‘Tax deductions were not available for professional fees incurred by an investment company once a decision to sell a business it held had been made, because they were expenses of a capital nature even though they are accepted to have been expenses of management, the UK’s highest court has ruled.’
OUT-LAW.com, 31st July 2024
Source: www.pinsentmasons.com
‘A recent UK Upper Tribunal decision reaffirms the principles governing the application of double tax conventions and provides clarity on the interpretation of treaty provisions aimed at preventing tax avoidance, an expert has said.’
OUT-LAW.com, 19th June 2024
Source: www.pinsentmasons.com
‘The FTT has now handed down its first decision regarding the proper construction of the carried interest provisions at Part III, Ch 5 of the Taxation of Chargeable Gains Act 1992 (TCGA 1992) and the transitional/grandfathering provision at s. 43 (2) Finance (No.2) Act 2015.’
Devereux Chambers, 13th May 2024
Source: www.devereuxchambers.co.uk
‘A recent UK Upper Tribunal decision highlights that as soon as there has been a failure to comply with an information notice, a taxpayer is automatically liable for a fixed penalty, even if the failure is short-lived, and HMRC can move straight to applying for a tax-related penalty, an expert has said.’
OUT-LAW.com, 11th June 2024
Source: www.pinsentmasons.com
‘Angela Rayner has been cleared of criminal wrongdoing over claims she avoided tax on the sale of a home, with the Labour deputy leader criticising what she called the “desperate tactics” of Conservative MPs who urged police to investigate.’
The Guardian, 28th May 2024
Source: www.theguardian.com
‘A food company has won a sweet-tasting victory against the UK tax authorities after a court decided that it did not have to pay VAT on its marshmallows because they were not confectionery.’
The Guardian, 23rd April 2024
Source: www.theguardian.com
‘A new ruling by the Court of Appeal could help NHS trusts across England recover VAT paid on parking charges imposed at their hospital sites, though there is the prospect of an appeal, tax experts have said.’
OUT-LAW.com, 26th March 2024
Source: www.pinsentmasons.com
‘New rules outlined today are designed to simplify a UK tax regime that applies when tenants carry out certain construction works and where payment is made by landlords.’
OUT-LAW.com, 8th March 2024
Source: www.pinsentmasons.com
‘The High Court has rejected an attempt to progress a challenge to a major international tax transparency measure where the claimant has refused to identify their litigation funder.’
Legal Futures, 11th March 2024
Source: www.legalfutures.co.uk
‘HMRC has updated Burial, cremation and commemoration of the dead (VAT Notice 701/32). It explains the VAT liability of funeral services, burials and cremations, goods and services connected with the commemoration of dead people, other goods and services connected with organising funerals, and other activities relating to the disposal of the remains of the dead, including transport of the deceased.’
Law & Religion UK, 5th March 2024
Source: lawandreligionuk.com
‘A 500-year-old miniature Italian Renaissance bronze was recently donated to the Fitzwilliam Museum in Cambridge under the acceptance in lieu scheme – saving the family £10.5 million in inheritance tax. This unique donation is an excellent reminder of HMRC’s acceptance in lieu scheme and how beneficial it can be in inheritance tax mitigation.’
Mills & Reeve, 24th January 2024
Source: www.mills-reeve.com
‘HMRC has not charged a single company under landmark legislation passed six years ago to crack down on corporate tax evasion.’
The Guardian, 20th January 2024
Source: www.theguardian.com
‘A judge has ruled that Walkers’ poppadoms are crisps rather than the popular Indian food, as the company lost at a tax tribunal.’
The Independent, 21st January 2024
Source: www.independent.co.uk
‘Even the most seasoned pensions tax expert will surely have found the period since the government’s announcement on pension tax in the Spring Budget of 15 March 2023 bewildering, as the number of hyperlinked documents in this article demonstrates.’
Pensions Barrister, 11th January 2024
Source: www.pensionsbarrister.com
‘A woman who used nine “fabricated” ChatGPT cases to appeal against a penalty for capital gains tax has had her case rejected by a court.’
The Independent, 14th December 2023
Source: www.independent.co.uk
‘A ruling by the UK’s Upper Tribunal (UT) disallowing certain types of expenditure relating to windfarm projects from qualifying for plant and machinery tax allowances has indicated the tribunal’s “strict and narrow” interpretation of the provisions for qualifying expenditure.’
OUT-LAW.com, 13th December 2023
Source: www.pinsentmasons.com
‘Nine authorities put before the First-tier Tribunal (FTT) by a litigant in person challenging a penalty from HM Revenue & Customs (HMRC) were fakes generated by an artificial intelligence (AI) system like ChatGPT, a judge has ruled.’
Legal Futures, 7th December 2023
Source: www.legalfutures.co.uk
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