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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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Blog

Customs and excise quarterly update

Topic: Tax Take 23.05.2018 Read more
Publication

Wealth and trusts quarterly digest

Topic: Tax Take 23.05.2018 Read more
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Blog

Tooth – discovery assessment invalid as no inaccuracy in return

Topic: Tax Take 21.05.2018 Read more
Blog

MDCM Ltd - Tribunal confirms that IR35 does not apply in employment status case

Topic: Tax Take 14.05.2018 Read more
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Blog

Sippchoice Ltd: Taxpayer can claim income tax deduction for contribution in specie to SIPP

Topic: Tax Take 04.05.2018 Read more
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Publication

Tax update May 2018

Topic: Tax Take 01.05.2018 Read more
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Publication

Corporate tax update

Topic: Tax Take 01.05.2018 Read more
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Blog

Onillon – Failure to take Follower Notice 'corrective action' reasonable in all the circumstances

Topic: Tax Take

Published by Michelle Sloane, Senior Associate

In Onillon v HMRC [2018] UKFTT 33 (TC), the First-tier Tribunal (FTT) allowed the taxpayer's appeal against a penalty imposed for failing to take corrective action following the issue of a Follower Notice (FN) as it was reasonable in all the circumstances for the taxpayer not to take such action.

27.04.2018 Read more
Publication

VAT update April 2018

Topic: Tax Take 24.04.2018 Read more
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Blog

Hargreaves: Loyalty pays

Topic: Tax Take

Published by Constantine Christofi, Associate

In Hargreaves Lansdown Asset Management LTD v HMRC [2018] UKFTT 127 (TC) TC06383, the First-tier Tribunal (FTT) has found that loyalty bonus payments paid to investors were not "annual payments" for the purpose of section 683, ITTOIA.

13.04.2018 Read more