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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
Jo Crookshank
Gary Barnett
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
Caroline Barraclough
Amanda Tickel
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
Jo Crookshank
Gary Barnett
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
Mark Ellis
James Egert
Chris Holmes
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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The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
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7 /7
Tax Journal's 2024 Autumn Budget coverage
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
Freebies
David Whiscombe
Time is tight: CGT and the Autumn Budget
Peter Rayney
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
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