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RPC Tax Take brings current information and comment to busy practitioners, featuring the latest news and developments in UK tax law.

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Publication

Corporate tax update

Topic: Tax Take 18.10.2018 Read more
Blog

Done Brothers – supplies through fixed odds betting terminals exempt from VAT

Topic: Tax Take 15.10.2018 Read more
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Blog

Atherley - qualifying loan write off created an allowable loss

Topic: Tax Take 08.10.2018 Read more
Publication

Tax update October 2018

Topic: Tax Take 03.10.2018 Read more
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Blog

Newton – Tribunal confirms that "statutory records"  should be narrowly construed

Topic: Tax Take 01.10.2018 Read more
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Publication

VAT update September 2018

Topic: Tax Take 26.09.2018 Read more
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Blog

Expion: No valid determination of penalties by HMRC

Topic: Tax Take 24.09.2018 Read more
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Blog

Graham - holiday letting business qualified for business property relief

Topic: Tax Take

Published by Alexis Armitage, Associate

In The Personal Representatives of Grace Joyce Graham (deceased) v HMRC [2018] UKFTT 0306 (TC), the First-tier Tribunal (FTT) has held that a furnished holiday letting business did not consist wholly or mainly of making or holding investments and so qualified for business property relief (BPR).

13.09.2018 Read more
Blog

Armstrong: Tribunal cancels late filing penalties

Topic: Tax Take 10.09.2018 Read more
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Publication

Tax update September 2018

Topic: Tax Take

In this month’s update we report on HMRC’s updated position regarding payment of the April 2019 “loan charge”, HMRC’s updated guidance on the targeted anti-avoidance rule for close company distributions on a winding up and the CIOT’s comments on off-payroll working in the private sector. We also comment on recent decisions relating to, late filing penalties, an application by HMRC to amend its Statement of Case and tax geared penalties for failure to comply with information notices.

06.09.2018 Read more