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Showing 32 out of 32 results
Lloyd-Webber v HMRC: Music to off-plan investors' ears?
In a decision that will be a welcome source of comfort for investors in potentially risky off-plan property developments, the First-tier Tribunal (Tax) …
High Court strikes out claim against banks in their capacity as lenders to investors of a tax deferral scheme
The High Court has struck out claims brought by former investors in the Ingenious Media tax deferral schemes against lending banks who advanced sums to …
Government announces review of implementation of IR35 private sector reforms
The government announced on 7 January 2020 that it is launching a review of the implementation of the changes to off-payroll working rules (commonly …
Discovery Assessments after Tooth: it's never too late, it seems
Where a loss of tax has been brought about deliberately by a taxpayer, the time limit for HMRC to raise a discovery assessment is increased from 4 years …
The extra-territorial reach of HMRC's investigatory powers
In R (on the application of Jimenez) v the First-tier Tribunal (Tax Chamber) and HMRC ("Jimenez"),1 the Court of Appeal determined that …
When is a trust not a trust?
Recording: Originally broadcast: 17 November 2017 The recent English High Court decision in the latest round of the Pugachev legal proceedings …
HMRC's Evasion and Avoidance Strategy: what you need to know
Recording: Originally broadcast Tuesday 5 September 2017 This webinar focussed on recent developments in relation to HMRC's …
Do settlement agreements bind HMRC?
In the course of giving oral evidence to the Public Accounts Committee (the "PAC") in relation to the well-publicised settlement agreement …
Showing 32 out of 32 results
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