Tax UK Notes

From "Paper Tiger" to a Real Bite: Is Your Business Prepared as HMRC Steps Up Enforcement on Tax Evasion Offences

Court grants extension of time to pursue JR despite "unjustified delay"

Tax provisions in the One Big Beautiful Bill Act

US Advances Retaliatory Tax Measures: What Private Capital Professionals Need to Know

US comes a step closer to introducing retaliatory tax measures

Classification of foreign dividends

Territorial limits on VAT grouping (and on HMRC's power of refusal)

Hargreaves Property Holdings: withholding on yearly interest

Royal Bank of Canada: A common sense approach to tax treaty interpretation

In Royal Bank of Canada v HMRC [2023] EWCA Civ 695, the Court of Appeal upheld the taxpayer's appeal in a case relating to the interpretation of the …

Danish WHT fraud claim dismissed

The High Court in Skatteforvaltningen v Solo Capital Partners LLP & Ors [2021] EWHC 974 (Comm) ("Solo Capital") has dismissed claims …

Latest thinking from HMRC on offshore compliance

Within the framework of its "No Safe Havens" tax compliance strategy, HMRC has published two discussion papers concerning aspects of the …

SFO'S extra-territorial reach more limited than HMRC'S, at least for now

The Supreme Court has handed down judgment in the case of R (on the application of KBR, Inc) (Appellant) v Director of the Serious Fraud Office …