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Searching Content indexed under Tax Authorities 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
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
3
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
4
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
5
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
6
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
7
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
8
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
9
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
10
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
11
Clampdown On Tax Arrangements Of Freelancers Impacts Both Individuals And Agencies
In recent years, HMRC has increasingly targeted the 'disguised employment' of self-employed people. Its clampdown is targeted at individuals supplying their services ...
UK
18 Apr 2018
12
Digital Tax: A Virtual Certainty?
As part of the Spring Statement on 13 March 2018, the UK government presented an updated position paper on digital taxation, i.e. the taxation ...
European Union
18 Apr 2018
13
New EMI Plans On Hold
Enterprise Management Incentive ("EMI") Plans are the most widely used tax-advantaged incentive arrangements offered by HMRC.
European Union
18 Apr 2018
14
HMRC And Unexplained Wealth Orders
On 31 January 2018, the same legislation that brought into force the two new corporate offences of failing to prevent the facilitation of tax evasion in September 2017 ...
UK
18 Apr 2018
15
FT Adviser: Legal Fight With Advisers Who Sold Film Tax Scheme On Hold
FT Adviser reported on Friday 6 April that several legal claims against the media investment company Ingenious were put on hold after a recent court hearing.
UK
13 Apr 2018
16
March - Private Client Briefing From Tax Journal 2018
In Hills Residential, an automatic late filing penalty was invalid where the taxpayer had taken all reasonable steps to try to file the return on time; in Onillon the FTT considered for the first time...
UK
27 Mar 2018
17
Trustees Holding Art – A New Level Of Openness?
The art world is known for its privacy and discretion. Artworks are purchased by undisclosed buyers for undisclosed sums and often little is known of their whereabouts.
UK
23 Mar 2018
18
Another 5 April Deadline! Protected Settlements And Existing Loans
Trustees should be well aware of the new rules, in force since 6 April 2017, concerning the tax treatment of offshore trusts
UK
21 Mar 2018
19
Fraud Insights: Failure To Prevent Facilitation Of Tax Evasion
The new regime of failing to prevent the facilitation of tax evasion came into force on 30 September 2017, pursuant to Part 3 of the Criminal Finances Act 2017 (the "Act").
UK
27 Feb 2018
20
With Great Power, Comes Great Responsibility
The evidence in McGreevy, Hesketh and Welland reveals judicial diversity on what amounts to reasonable excuse; whether ignorance of the law can be a valid excuse for non-compliance; and when HMRC's failings exculpate a taxpayer ...
UK
26 Feb 2018
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