PENALTIES

Double taxation relief on foreign dividend income: It is now well established that significant elements of the UK’s tax regime governing the treatment of foreign dividends received by UK companies were incompatible with EU principles of freedom...

David Whiscombe

Disputes over partnerships, goodwill, distributions and VAT were among some of this year’s key points of interest for SMEs, writes David Whiscombe (BKL).

Edward Reed

Thomas Schlee

The BlueCrest salaried members case, three HMRC victories on SDLT and three recent taxpayer wins on penalties. Edward Reed and Thomas Schlee (Macfarlanes) review recent developments in the private client world.

Carrie Rutland

Helen Adams

Helen Adams and Carrie Rutland (BDO) provide a practical guide.

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.

Andrew Crozier

Edward Reed

Recent cases on information notices, penalties, and what is and is not a ‘mistake’ are reviewed by Edward Reed and Andrew Crozier (Macfarlanes).

A guide to the new VAT penalty regimes, by Tolley Guidance.

Anastasia Nourescu

HMRC appears to view many penalty appeals as a ‘second bite of the cherry’, even where the tribunal has not considered the earlier decision, writes Anastasia Nourescu (Stewarts).

Anastasia Nourescu

Anastasia Nourescu (Stewarts) reviews the main protections offered by the European Convention on Human Rights and considers how they apply to tax penalties.

Clare Wilson

Edward Reed

Proposed changes to the CGT rules on transfers of property between separating spouses and a tribunal decision on information notices are among the developments reviewed by Edward Reed and Clare Wilson (Macfarlanes).

Go to page of 7