Latest by Ben Roberts

Publication

Corporate tax update

Published on 01 May 2018. By Ben Roberts, Senior Associate

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Welcome to the latest edition of our Corporate Tax Update, written by members of RPC’s tax team and published quarterly.

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Blog

Tax treatment of insurance SPVs – a cure for all ILS?

Published on 09 March 2016. By Ben Roberts, Senior Associate

On 1 March 2016 the UK government published a consultation document on a new regulatory, corporate and tax framework for insurance linked securities (ILS) business.

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Blog

Tribunal criticizes HMRC’s refusal to allow retrospective VAT group application

Published on 27 November 2015. By Ben Roberts, Senior Associate

The First-tier Tribunal (in Copthorn Holdings Ltd v HMRC) has asked HMRC to reconsider its decision to refuse a taxpayer’s application for retrospective VAT group registration. This is the second time HMRC have been asked to “think again” on their decision.

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Blog

Risky business? VAT exemption limits for would-be insurance intermediaries

Published on 08 October 2015. By Ben Roberts, Senior Associate

The latest case to consider the extent of the VAT exemption for "insurance intermediary" services has again highlighted the limits of the exemption.

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Blog

Summer Budget – property developments

Published on 14 July 2015. By Ben Roberts, Senior Associate

Last week's "summer" Budget, the first by a (solely) Conservative government for nearly two decades, was full of surprises but contained relatively few specific property tax measures.

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Blog

By George! A Budget full of surprises?

Published on 13 July 2015. By Ben Roberts, Senior Associate

Last week's "summer" Budget, the first by a (solely) Conservative government for nearly two decades, included a number of surprises.

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Blog

UK VAT changes following Skandia decision

Published on 12 February 2015. By Ben Roberts, Senior Associate

On Tuesday this week, HMRC confirmed a change to the UK VAT treatment of intra-entity supplies of services, from 1 January 2016.

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Blog

Limits on the VAT exemption for insurance intermediaries

Published on 06 November 2014. By Ben Roberts, Senior Associate

A recent Tax Tribunal decision highlights the limits of the VAT exemption for supplies by an insurance intermediary.

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Blog

Root and branch changes to EU VAT rules on intra-entity supplies?

Published on 25 September 2014. By Ben Roberts, Senior Associate

The European Court of Justice (ECJ) last week ruled that services provided by a US insurer to its Swedish branch were subject to VAT in Sweden. This widely reported decision is likely to have implications for insurers and other financial services groups across Europe.

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Blog

Let's talk about VAT – a useful reminder

Published on 14 August 2014. By Ben Roberts, Senior Associate

A recent Court of Appeal decision (CLP Holding Co Ltd v Singh and Kaur[1]) serves as a reminder to consider VAT during sale negotiations, and ensure that VAT wording in contracts is sufficiently clear.

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