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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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Potter – Tribunal considers the meaning of "trading company" in the context of entrepreneurs' relief

Topic: Tax Take 23.10.2019 Read more
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Leeds Cricket Football & Athletic Co Ltd – business with attached goodwill disposed of

Topic: Tax Take 16.10.2019 Read more
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JJ Management: No need to stand on formalities

Topic: Tax Take 09.10.2019 Read more
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Rialas – Transfer of assets abroad provisions did not apply

Topic: Tax Take 02.10.2019 Read more
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Draft Finance Bill 2019/20: HMRC’s new insolvency powers

Topic: Tax Take 27.09.2019 Read more
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Quentin Skinner – shares sold by trust eligible for entrepreneurs' relief

Topic: Tax Take 25.09.2019 Read more
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Contentious tax: quarterly review

Topic: Tax Take 20.09.2019 Read more
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Tinkler - Notice of enquiry invalid

Topic: Tax Take

Published by Constantine Christofi, Associate

In Tinkler v HMRC [2019] EWCA Civ 1392, the Court of Appeal has allowed the taxpayer's appeal and held that HMRC's notice of enquiry under section 9A, Taxes Management Act 1970 (TMA), was invalid.

19.09.2019 Read more
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Smart & Son - Supreme Court confirms VAT incurred on funds raised for business purpose was recoverable

Topic: Tax Take 06.09.2019 Read more
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Levy – Tribunal rejects application for final and partial closure notices

Topic: Tax Take

Published by Constantine Christofi, Associate

In The Executors of Mrs R W Levy v HMRC [2019] UKFTT 418 (TC), the First-tier Tribunal (FTT), has held that HMRC was not in a position to issue either a final or partial closure notice.

30.08.2019 Read more