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53 results for: hmrc
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Statistics released by HMRC show that transfer pricing revenues have increased from £1.45bn in the 12 months to 31 March 2020 to £2.16bn...
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It has just been announced that in February of this year, HM Revenue & Customs (HMRC) fined an unidentified UK company circa £2.7 million...
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In a speech at Innovate Finance Global Summit on Monday 4 April, John Glen, Economic Secretary to the Treasury, set out the UK...
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It comes as no surprise that the Spring Statement 2022 is focused on the cost of living crisis exacerbated by the war in Ukraine. As well...
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After a long wait, HMRC has finalised its guidance on the VAT treatment of contract termination payments in R&C Brief 2 (2022). The...
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HM Revenue & Customs (HMRC) has announced its first ever seizure of Non-Fungible Tokens (NFTs) as part of a £1.4m VAT fraud...
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Towards the end of last year, it was reported that HMRC had begun sending “nudge letters” to cryptocurrency investors.Nudge letter...
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Last week the Court of Appeal handed down judgment in the Embiricos litigation. (For commentary on the previous Embiricos decisions and...
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Can somebody who hasn’t added assets to a trust ever be a settlor? The recent Upper Tribunal (UT) decision in Dunsby v HMRC confirms that...
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Tuesday was the UK’s second so-called “Tax Day” and, as promised earlier this month, the Government has published various papers,...
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The UK has a system which requires any company paying “yearly” UK-source interest to a non-UK resident to withhold income tax from that...
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HMRC v Sukhdev Mattu [2021] UKUT 0245 (TCC) is a recent application by HMRC to apply a tax-related penalty on Mr Mattu for alleged...
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The Court of Appeal has now handed down judgment in the long-running Fisher litigation, over-turning the Upper Tribunal’s earlier...
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The location (or situs) of a crypto asset can be important for a number of reasons. If you are making a will, it can impact on the terms...
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Only a year ago, the case of Graham v Lynch [2020] EWHC 986 indicated that the courts may be inclined to exercise their powers to set...
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Rebutting HMRC’s desire to stretch section 29 TMA 1970 still further, the Upper Tier Tribunal (UTT) has recently held that HMRC cannot...