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Searching Content indexed under Tax by Mishcon de Reya ordered by Published Date Descending.
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1
UK Non-Residents To Be Taxed On Gains From UK Land
Friday 6 July (so-called 'L-Day') saw the Government issue the eagerly awaited legislation and guidance regarding the taxation of gains from UK land for non-residents.
UK
29 Aug 2018
2
VAT And Customs Duty After Brexit: Preparing For The Unknown
It has been over two years since the Brexit vote. Despite recent agreement within cabinet (and the subsequent resignations), a deal is yet to be agreed with Brussels.
UK
9 Aug 2018
3
The Private Client Perspective From Tax Journal 2018
This measure was announced at Autumn Budget 2017 and a consultation ran from 22 November 2017 to 16 February 2018.
UK
27 Jul 2018
4
Kyte – How To Treat HMRC Assurances That Fall Short Of A Contractual Agreement
Taxpayers may settle tax disputes with HMRC by way of contractual agreement and the normal rules of contract law govern whether a binding agreement has been reached.
UK
25 Jul 2018
5
The Decision In Robert Ames V The Commissioners For HMRC [2018] UKUT 0190 (TCC)
The Enterprise Investment Scheme ("EIS") is a government-approved scheme designed to encourage investment in start-up and early stage UK companies.
UK
20 Jul 2018
6
SDLT: Supreme Court Confirms Effectiveness Of HMRC's Tools To Defeat "Schemes"
The Supreme Court judgement in Project Blue has been eagerly awaited. Whilst the detail of the case is largely of historic interest ...
UK
20 Jul 2018
7
New Rules Aim To Catch Professionals And Traders Moving Profits Out Of The UK
Under a recent consultation, the government has set out its proposals for new legislation to tackle tax avoidance arrangements where UK traders ...
UK
20 Jul 2018
8
Pimlico Plumbers Ltd V Smith
The Supreme Court in Pimlico Plumbers Ltd v Smith [2018] UKSC 29 held that a heating engineer whose contract described him as self-employed was actually a 'worker' ...
UK
20 Jul 2018
9
Innovation In The Tax System
Publications from the Office for Tax Simplification ("OTS") often lead to changes in UK tax law, so the "Business Lifecycle Report" merits close study.
UK
20 Jul 2018
10
Requirement To Correct: Are You Affected?
In the April issue of Tax Aware, we talked about the Requirement to Correct (RTC).
UK
16 Jul 2018
11
Leekes And Loss Streaming From Tax Journal 2018
The Court of Appeal had to determine whether the losses of the transferred trade could be set off against profits of Leekes' enlarged trade or should be streamed against future profits...
UK
11 Jul 2018
12
June - Private Client Briefing From Tax Journal 2018
The Office of Tax Simplification has published a report on savings and investment income.
UK
3 Jul 2018
13
Transparency Update May 2018: UK's Overseas Territories Must Make Ownership Of Companies Public By 2020
They have instead committed to registers accessible only by the UK's tax authorities.
UK
4 Jun 2018
14
May - Private Client Briefing From Tax Journal 2018
In Raftopoulou, the defence of reasonable excuse could not apply to a late claim for repayment of tax.
UK
30 May 2018
15
Avoidance Involving Profit Fragmentation: A Consultation
In a new bid to tackle tax avoidance schemes, the government has launched a consultation targeting arrangements that place profits that would otherwise be attributable ...
UK
24 May 2018
16
Tax And The Gig Economy
The rise of the gig economy has changed the way we look at the application of technology in traditional marketplaces and has provided many people with the opportunity to supplement their primary income.
UK
21 May 2018
17
Why You Could Benefit From A Family Investment Company
The guide explains the key features of FICs and how high-net-worth individuals might look to use them to mitigate Inheritance Tax and protect family wealth from divorce.
UK
3 May 2018
18
Private Client Briefing For April 2018
In West, an employee was made liable for PAYE/NICs instead of the employer. In Ackroyd, a BBC/personal service company arrangement was treated as one of employment for income tax purposes under IR35.
UK
2 May 2018
19
Relief From HMRC? The Insight From Our Leap 100 Companies Is Revealing
Government intervention is not what most founders are typically looking for. But, in The Leap 100 April poll on corporate tax, respondents suggested they were either satisfied ...
UK
23 Apr 2018
20
Land Transaction Tax Replaces SDLT In Wales
On 1 April 2018, Land Transaction Tax (LTT) replaced Stamp Duty Land Tax (SDLT) for properties purchased in Wales.
UK
18 Apr 2018
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