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Other cases that caught our eye: 12 April 2024
SEIS relief claim rejected: Coconut Animated Island Ltd v HMRC [2024] UKUT 75 (TCC) (25 March 2024) is the UT’s decision in the taxpayer’s appeal against the FTT’s decision to uphold HMRC’s refusal to grant relief under the SEIS regime to investors...
Other cases that caught our eye: 8 March 2024
Taxpayer took reasonable care on R&D relief claim: H&H Contract Scaffolding Ltd v HMRC [2024] UKFTT 151 (TC) (16 February 2024) is an interesting case about penalties. The taxpayer company’s claim for R&D relief was rejected by HMRC. The case gives...
The VAT review for July 2023
Gary Barnett
Jo Crookshank
Jo Crookshank and Gary Barnett (Simmons & Simmons) cover a number of the latest developments in the VAT and indirect tax field.
Global Britain? Trade, customs and tax in 2023
Amanda Tickel
Caroline Barraclough
James Caldecourt
James Caldecourt, Amanda Tickel and Caroline Barraclough (Deloitte) discuss how the UK is implementing an independent trade policy against a backdrop of Brexit, Covid-19 and a global trading system under increasing strain.
Importing: practical VAT issues affecting charity and education sectors
Angela Fearnside
The charity and education sectors are facing a disproportionate burden, writes Angela Fearnside (The University of Cambridge).
The VAT review for March 2022
Gary Barnett
Jo Crookshank
HMRC’s revised guidance on early termination payments and several advocate general opinions are among the recent VAT developments reviewed by Jo Crookshank and Gary Barnett (Simmons & Simmons).
Key issues for in-house tax teams: a checklist
Chris Holmes
Mark Ellis
James Egert
Chris Holmes, Mark Ellis and James Egert (BDO) set out important current corporate and employer tax issues which in-house tax teams should now be addressing.
Trade remedies: the new UK regime
George Peretz KC
After Brexit, the UK will operate its own system of trade remedies.
George Peretz QC (Monckton Chambers) examines what’s proposed.
UK customs tariff post-Brexit
The government consults on a new customs tariff.
Tax aspects of the draft EU withdrawal agreement
Panny Loucas
Panny Loucas (PwC) assesses the rights of EU citizens and the tax and customs aspects of the draft deal.
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EDITOR'S PICK
A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest
David Haworth
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David Haughey
1 /7
ScottishPower and the limits of von Glehn
Rupert Shiers
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Suzanne Hill
2 /7
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
3 /7
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
4 /7
Fixing the wrong problem? The need to tackle shadow advisers
Ray McCann
5 /7
Succession planning: the longer-term impact of the Budget on businesses
John Endacott
6 /7
2024: that was the year that was
Jemma Dick
7 /7
A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest
David Haworth
,
David Haughey
ScottishPower and the limits of von Glehn
Rupert Shiers
,
Suzanne Hill
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
Fixing the wrong problem? The need to tackle shadow advisers
Ray McCann
Succession planning: the longer-term impact of the Budget on businesses
John Endacott
2024: that was the year that was
Jemma Dick
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HMRC manual changes: 21 February 2025
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Reflections on the Budget fallout – three months on
BlueCrest: the CA ruling on Condition B
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