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How systematic is systematic? HMRC unable to answer FOI request on the Lagarde List

Following HMRC's press release regarding its use of the Lagarde List to 'assess, collect enforce and prosecute tax offences', Burges Salmon made a Freedom of Information request.
20 May 2015

FTT rules in favour of taxpayer: succession losses can be offset against profits

The First Tier Tribunal has found that that a taxpayer that succeeded to a trade was entitled to set carried-forward pre-succession losses against all of its trading profits.
08 May 2015

The Budget 2015: EIS and VCT investment rules changes

Announced in the Budget, the Government has set out the detail of changes to the investment rules for Enterprise Investment Schemes (EIS) and venture capital trusts (VCTs). 
08 May 2015

TOGC treatment denied by Upper Tribunal if a tenant is introduced by the buyer

The Upper Tribunal has dismissed HMRC's appeal against the first tier tribunal's decision in HMRC v Royal College of Paediatrics and Child Healthcare & Coleridge
10 March 2015

FTT ruling reversed as veranda sales for static caravans are zero-rated for VAT

The Upper Tribunal (UT) has found In Colaingrove Limited v HMRC [2015] UKUT that supplies of verandas when sold with static caravans are zero-rated for VAT.
10 March 2015

Press release

Burges Salmon acts for Infinis Energy on disposal of its hydro business

Burges Salmon has advised Infinis Energy plc on the sale of its hydro portfolio to Dwr Cymru Welsh Water and H20 Power Limited for £20.5 million which completed on 3 February.
04 February 2015

HMRC found to have made mistakes in almost half of all cases reviewed/appealed in 2013/14

HMRC's Reviews and Appeals - 2013-14 contains statistics showing the outcome of reviews and appeals against HMRC tax decisions for the year 1 April 2013 to 31 March 2014.
22 January 2015

How much can a taxpayer claim for bad tax advice?

When tax advice is misleading or fails to identify an alternative which would involve a lower payment, how much is a taxpayer entitled to be compensated? 
21 January 2015

New withholding tax exemption for private placements

The Government is currently working on plans to introduce a new withholding tax exemption for private placements of unlisted debt securities. 
16 January 2015

HMRC v Martin: tax relief awarded in bonus clawback case

Income tax paid on a bonus payment which is later clawed back by an employer can be reclaimed by the taxpayer, but only in certain circumstances.
13 November 2014

Scotland: Land and Buildings Transaction Tax

The Land and Buildings Transaction Tax is the first new tax to be raised by the Scottish Parliament in over 300 years.
22 October 2014

Publication

PAIF tension between property funds and platforms

As Property Authorised Investment Funds become more popular, the Tax Incentivised Savings Association reports growing tension about PAIF's tax advantages and platforms’ failure to support these funds.
22 October 2014
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