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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. Click on 'Podcasts' above for our Taxing Matters podcasts.

Blog

Tax Tribunal confirms documents sought by HMRC were legally privileged

Topic: Tax Take 11.05.2022 Read more
Blog

Changes made to top slicing relief held not to apply retrospectively

Topic: Tax Take 04.05.2022 Read more
Blog

Tribunal erred in law by refusing HMRC's application to strike out taxpayer's appeal

Topic: Tax Take 27.04.2022 Read more
Blog

Taxpayer successfully appeals information notices as information requested not reasonably required

Topic: Tax Take 20.04.2022 Read more
Blog

Tax Tribunal dismisses third party application for disclosure of documents

Topic: Tax Take 13.04.2022 Read more
Blog

Tribunal confirms TV presenter  not subject to IR35 rules

Topic: Tax Take 06.04.2022 Read more
Blog

Tribunal confirms that certain studies and project management costs relating to offshore windfarms qualify in part for capital allowances

Topic: Tax Take 30.03.2022 Read more
Exterior and sunset
Blog

No tax due on transfer of business to connected company

Topic: Tax Take

Published by Keziah Mastin, Associate

The First-tier Tribunal in Conran and another v HMRC [2022] UKFTT 39 (TC), concluded that the transfer of a business between connected parties resulted in no capital gains tax liability for the seller, having reduced the stated £8.25m valuation of the business to £1 for tax purposes.

23.03.2022 Read more
Blog

Matchmaking services were subject to special place of supply rule for B2C consultancy services

Topic: Tax Take 16.03.2022 Read more
Exterior and sunset
Blog

Payments to employees were "relevant motoring expenditure" and should be disregarded for the purposes of NICs

Topic: Tax Take

Published by Constantine Christofi, Senior Associate

In Willmott Dixon Holdings Ltd v HMRC [2022] UKFTT 6 (TC) the First-tier Tribunal (FTT), held that payments to employees were "relevant motoring expenditure" (RME) and could be disregarded for the purposes of Class 1 National Insurance Contributions (NICs).

09.03.2022 Read more