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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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Bilta: litigation privilege attaches to documents created during internal investigation into VAT claim

Topic: Tax Take 16.02.2018 Read more
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Cannon: Tax barrister not careless in relying on advice received from his accountant

Topic: Tax Take 07.02.2018 Read more
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English Holdings - UT allows set-off of corporation tax loss against general income

Topic: Tax Take 05.02.2018 Read more
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Beneficial House – Tribunal orders HMRC to issue closure notices in tax avoidance case

Topic: Tax Take 31.01.2018 Read more
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Cooke: Tribunal allows taxpayer's discovery assessment appeal

Topic: Tax Take 18.01.2018 Read more
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Upper Tribunal refuses permission for judicial review of HMRC's policy on prior misapplication of law

Topic: Tax Take 12.01.2018 Read more
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Penalties for non-payment of APN can be avoided where it is reasonable to consider an APN unlawful

Topic: Tax Take 20.12.2017 Read more
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Spurs 2 : 0 HMRC – payment on early termination of fixed term contract not taxable as earnings

Topic: Tax Take

Published by Michelle Sloane, Senior Associate

In Tottenham Hotspur Ltd v HMRC [2017] UKUT 453 (TCC), the Upper Tribunal (UT) has confirmed the decision of the First-tier Tribunal that payments made by an employer in respect of two football players on early termination of their fixed term contracts were not earnings. They were termination payments and, therefore, were outside the scope of national insurance contributions (NICs).

20.12.2017 Read more
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United Biscuits: High Court rejects claims for refunds of overpaid VAT

Topic: Tax Take 18.12.2017 Read more
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Barclays Wealth Trustees - normal meaning to apply to 'settlement' for IHT purposes

Topic: Tax Take

Published by Robert Waterson, Legal Director

In Barclays Wealth Trustees (Jersey) Ltd and Michael Dreelan v HMRC [2017] EWCA Civ 1512, the Court of Appeal has confirmed that inheritance tax will not apply in circumstances where a transfer between excluded property settlements takes place after a settlor becomes domiciled in the UK.

11.12.2017 Read more