Welcome to April’s edition of our UK Tax Round Up. This month has seen a number of interesting cases highlighting the need for taxpayers and HMRC alike to apply a realistic approach to the facts in assessing the tax...more
Welcome to March’s edition of the UK Tax Round Up. This month’s edition features comments on the recent Spring Budget together with a summary of some recent case law involving VAT due on services provided to ex-VAT group...more
3/29/2023
/ Beneficial Owner ,
Capital Gains ,
Corporate Taxes ,
Double Taxation ,
HMRC ,
Income Taxes ,
Interest Rates ,
OECD ,
Offshore Funds ,
Private Funds ,
Securities ,
Tax Relief ,
Taxation ,
Value-Added Tax (VAT)
Welcome to February’s edition of our UK Tax Round Up. The month has seen interesting cases on the “entitlement” to income and the single and multiple supply tests for VAT as well as announcement of the publication date for...more
VAT incurred on corporate advisory fees not recoverable -
In Ince Gordon Dadds LLP v HMRC, the First-tier Tribunal (FTT) has decided that Ince Gordon Dadds LLP (formerly Culver Holdings Limited and the taxpayer) (Culver)...more
2/1/2023
/ Acquisitions ,
Annotated Case Law ,
Appeals ,
Court of Justice of the European Union (CJEU) ,
GAAP ,
HMRC ,
International Tax Issues ,
OECD ,
Personal Services ,
Research and Development ,
UK ,
Value-Added Tax (VAT)
Welcome to the November edition of the UK Tax Round Up. This month has seen the new Chancellor deliver his Autumn Statement following from the previous Chancellor’s so-called mini budget in October and the Court of Appeal’s...more
12/6/2022
/ Appeals ,
Bank Taxes ,
Capital Gains ,
Diverted Profits Tax ,
Dividends ,
HMRC ,
Income Taxes ,
Inheritance Tax ,
OECD ,
Transfer Taxes ,
UK
Welcome to the October edition of the UK Tax Round Up. October has been an extraordinary month in the UK, with political turbulence triggering reversals of many of the tax policies announced by the government at the end of...more
11/1/2022
/ Double Taxation ,
EU ,
European Court of Justice (ECJ) ,
HMRC ,
Income Taxes ,
Interest Rate Adjustments ,
Reversal ,
Tax Liability ,
Tax Policy ,
UK ,
Value-Added Tax (VAT)