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Searching Content indexed under Litigation, Mediation & Arbitration by Robert Gaut ordered by Published Date Descending.
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UK Tax Round Up - June 2019
In Development Securities plc and others v HMRC, the Upper Tribunal (UT) has overturned the prior discussion of the First-tier Tribunal (FTT) in favour of the taxpayer.
UK
10 Jul 2019
2
UK Tax Round Up – February 2019
The Finance Bill 2019 received Royal assent on 12 February 2019 becoming the Finance Act 2019. Among numerous other things,
UK
13 Mar 2019
3
UK Tax Round Up - December 2018
On 22 November 2018, the Upper Tribunal published its decision on the judicial review case of R. (on the application of Vacation Rentals (UK) Ltd) ...
UK
7 Jan 2019
4
UK Tax Round Up: September 2018
A few years after joining the company, Mr George was allowed to acquire shares in the company.
UK
19 Oct 2018
5
UK Tax Round Up - September 2018
In George v HMRC, the FTT decided that they could not apply the equitable principle that "equity looks on that as done which ought to be done" to impute voting rights to shares for the purpose of a shareholder...
UK
8 Oct 2018
6
UK Tax Round Up June 2018
This case involved a taxpayer who purchased a business (the "predecessor business") and combined it with their existing business (creating the "enlarged business").
UK
11 Jul 2018
7
UK Supreme Court Case Of Anson v. HMRC [2015] UKSC 44
The UK Supreme Court has handed down its judgment on the final appeal in the Anson case, in which it treated a taxpayer's interest in a Delaware LLC as transparent for UK tax purposes.
UK
13 Jul 2015
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