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Showing 18 out of 18 results
Rapid resolution of domicile disputes: be careful what you wish for
In Henkes v HMRC [2020] UKFTT 7645 (“Henkes”), the First-tier (Tax) Tribunal (“the Tribunal”) held that (a) …
Zipvit: Supreme Court refers questions to Europe
The Supreme Court has made a referral to the Court of Justice of the European Union (the "CJEU") of questions concerning the availability of …
HMRC guidance on statutory residence test and COVID-19
HMRC has updated its guidance on the Statutory Residence Test (“SRT”) to extend the exceptional circumstances disregard to cover COVID-19. …
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 …
Showing 18 out of 18 results
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