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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

Tribunal allows taxpayer's appeal as investments met the risk to capital test required for Enterprise Investment Scheme relief

Topic: Tax Take 29.06.2022 Read more
Blog

Tax Tribunal cancels discovery assessments and late filing penalties

Topic: Tax Take 22.06.2022 Read more
Blog

Permission from the Upper Tribunal needed to argue a new point which was not before the First-tier Tribunal

Topic: Tax Take 15.06.2022 Read more
Blog

Appeal against discovery assessment allowed as SATR was filed by unauthorised agent

Topic: Tax Take 08.06.2022 Read more
Blog

Directors did not breach fiduciary duty in relation to insolvent company's participation in failed tax avoidance scheme

Topic: Tax Take 01.06.2022 Read more
Blog

Centre of vital interests tiebreaker test saves taxpayer over £10 million

Topic: Tax Take 25.05.2022 Read more
Blog

HMRC's civil and criminal powers

Topic: Tax Take 19.05.2022 Read more
Exterior and sunset
Blog

Accounting rules prevail following HMRC loss in the Supreme Court

Topic: Tax Take

Published by Keziah Mastin, Associate

Dismissing an appeal by HMRC, the Supreme Court in HMRC v NCL Investments Ltd and another [2022] UKSC 9, held that deductions for corporation tax purposes are allowable for grants of employee share options.

18.05.2022 Read more
Blog

Tax Tribunal confirms documents sought by HMRC were legally privileged

Topic: Tax Take 11.05.2022 Read more
Exterior and sunset
Blog

Changes made to top slicing relief held not to apply retrospectively

Topic: Tax Take

Published by Constantine Christofi, Senior Associate

Changes introduced by Finance Act 2020 to top slicing relief are not retrospective in effect.

04.05.2022 Read more