HMRC, Insights, Reform, U.K. Tax, What’s New on the Blog? Consultation on combatting tax avoidance: stop and go Contributor(s) Oliver Walker Erica Rees
Europe, HMRC, Insights, U.K. Tax, VAT HMRC Publishes New VAT Guidance Contributor(s) Jenny Doak Stuart Pibworth
HMRC, Insights, Restructuring, U.K. Tax The Finance Act 2020: Provisions for Joint and Several Tax Liability for Directors, Managers, Shareholders and Lenders Contributor(s) Oliver Walker Natasha Ayres Ellie Marques
HMRC, Insights, IR35, NIC, U.K. Tax No Surprises: Outcomes from HM Treasury’s Review of Changes to the Off-Payroll Working Rules Contributor(s) Oliver Walker Akash Mehta
DTT, Europe, HMRC, Interest, Latest Thinking, U.K. Tax Withholding Tax: HMRC’s Revised Approach to Late Payment Interest on Intra-EU Interest and Royalties Payments Contributor(s) Stuart Pibworth
HMRC, Latest Thinking, U.K. Tax, What’s New on the Blog? Cryptoassets: The UK Tax Net Widens Contributor(s) Oliver Walker Akash Mehta
Europe, HMRC, Latest Thinking, Reform, Restructuring, Tax Avoidance, Tax Evasion, U.K. Tax, What’s New on the Blog? Joint and Several Liability of Company Directors: Draft Finance Bill 2020 Contributor(s) Oliver Walker Stuart Pibworth Bryony Pearson
HMRC, Latest Thinking, Restructuring, Straight to the Point, U.K. Tax, Withholding New Tax Developments for Insolvency and Restructuring Deals Contributor(s) Oliver Walker Ellie Marques
Enterprise Management Incentives Schemes, EU State Aid, HMRC, Latest Thinking, Straight to the Point, U.K. Tax Enterprise Management Incentives (EMI) Schemes Contributor(s) Erica Rees
HMRC, Reform, Straight to the Point, U.K. Tax Changing the Insolvency Waterfall – HMRC to Become a Preferential Creditor Again Contributor(s) Adam Plainer Mark Lawford
Exemption, HMRC, Interest, QPP Exemption, Straight to the Point, U.K. Tax, Withholding Growing Investment: How the New QPP Exemption Will Simplify Processes and Encourage Debt Investment into the UK Contributor(s) Stuart Pibworth
Corporation Tax, Enterprise Management Incentives Schemes, Entrepreneur’s Relief, HMRC, Ordinary Share Capital, Straight to the Point, Substantial Shareholding Exemption, U.K. Tax Ordinary share capital: HMRC shares its views Contributor(s) Stuart Pibworth
Double Taxation Treaty, DTT, HMRC, Interest, Procedure, Straight to the Point, U.K. Tax The other (D)TT Contributor(s) Stuart Pibworth
Corporation Tax, HMRC, Hybrid, Straight to the Point, U.K. Tax Tales of the Unexpected: The Long Arm of the UK Hybrid rules Contributor(s) Stuart Pibworth
Ardmore, Court of Appeal, Double Tax Treaty, HMRC, Income Tax, Interest, Straight to the Point, U.K. Tax, Withholding The Ardmore Ruling: Between a Rock and a Difficult Place Contributor(s) Oliver Walker Stuart Pibworth
Ardmore, Court of Appeal, Double Tax Treaty, EU Directive, HMRC, Income Tax, Interest, Straight to the Point, U.K. Tax, Withholding Ardmore Contributor(s) Stuart Pibworth
Enterprise Management Incentives Schemes, EU State Aid, HMRC, Straight to the Point, U.K. Tax European Commission Renews EU State Aid Approval of Enterprise Management Incentive (“EMI”) Options Contributor(s) Erica Rees
Consultation, Employment, Employment Status, HMRC, Individual, Matthew Taylor Review, National Insurance Contributions, NIC, Reform, Straight to the Point, U.K. Tax Employment Status Contributor(s) Oliver Walker
Capital Gains, HMRC, non-QCB, QCB, Straight to the Point, U.K. Tax QCBs and the Limits of Purposive Interpretation Contributor(s) Oliver Walker
Capital Gains, Disposal, Dispute, Entrepreneur’s Relief, ER, HMRC, Interpretation, Investigation, Ordinary Share Capital, Purposive, Straight to the Point, Structuring, U.K. Tax Ordinary Share Capital: Clarity in Relation to Dividend Rights Contributor(s) Oliver Walker Stuart Pibworth
Employment, Employment Status, HMRC, Income Tax, Individual, U.K. Tax The Gig Economy – Shifting Sands in Employment Status Contributor(s) Aron Joy
Capital Gains, Disposal, Dispute, Entrepreneur’s Relief, ER, HMRC, Interpretation, Investigation, Ordinary Share Capital, Straight to the Point, Structuring, U.K. Tax Ordinary Share Capital: Can a Negative Prove a Positive? Contributor(s) Oliver Walker Stuart Pibworth
Compound Interest, Dispute, Fleming, HMRC, Investigation, Restitution, Straight to the Point, U.K. Tax, VAT Overpaid Tax: Another Win for Compound Interest Contributor(s) Oliver Walker
Compound Interest, Dispute, Fleming, HMRC, Investigation, Restitution, Straight to the Point, U.K. Tax, VAT Overpaid Tax: Claiming for Compound Interest Contributor(s) Oliver Walker