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Tax Investigations
Stamp Duty and SDLT
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Tax - NEWS
Akash Nawbatt QC and Colm Kelly appear at the Supreme Court via video link
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Tax - NEWS
Farming losses: restriction on sideways loss relief – HMRC win in the Upper Tribunal
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Tax - NEWS
First judicial consideration of the Mixed Member Partnership Rules - Nicolas Walewski v HMRC [2019] UKFTT 0058
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Tax - NEWS
UT holds that s8 Notices to file issued by computer are valid - The Commissioners for HM Revenue and Customs v. Nigel Rogers and Craig Shaw [2019] UKUT 0406 (TC)
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Tax - NEWS
Upper Tribunal holds that HMRC can continue enquiries into multi-million pound claim for consortium relief
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Tax - NEWS
HMRC v Goldsmith [2019] UKUT 0325: Upper Tribunal reverses FTT Decision that s8 TMA Notices to file were invalid
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Tax - NEWS
Victory in Supreme Court for the Executors in Routier and another v HMRC [2019] UKSC 43: “gifts to charities” cannot only mean gifts to UK charities
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Tax - NEWS
Court of Appeal upholds decision of the High Court striking out ‘abusive’ private law claims brought by individuals who participated in failed tax avoidance schemes
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Tax - NEWS
Upper Tribunal hands down judgment in case concerning the interaction of IR35 and Categorisation Regulations
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Tax - NEWS
Supreme Court refuses permission to appeal in Information Notice JR – R(PML Accounting Ltd) v HMRC
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Tax - NEWS
First-tier Tax Tribunal determines that payments under a Premier League footballer’s image rights agreement taxable as earnings
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Tax - NEWS
Court of Appeal gives guidance on the scope and extent of Ramsay
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