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UK Real-Estate and the Register of Foreign Owners: new registration requirements

As a transparency measure, the Government is set to introduce a Register of People with Significant Control over Overseas Companies owning UK Real-Estate
22 March 2021

Event

Webinar on demand: In conversation with Sir Edward Troup

On 6 October we were joined by Sir Edward Troup, who gave an insider’s view of possible tax changes affecting Private Wealth

14 October 2020

What makes a profit apportionment method just and reasonable?

Tribunal makes decision on taxable profits in Maersk Oil North Sea UK Ltd and Maersk Oil UK Ltd v HMRC.
09 May 2018

Trade loss relief: J Beacon v HMRC

J Beacon v HMRC illustrates the standard that must be met to claim trade loss relief.

03 April 2018

In specie contributions: HMRC loses at the first tier tribunal against Sippchoice

Sippchoice wins tax tribunal with the decision that payment of contributions is permitted as a transfer of assets as well as in cash.
28 March 2018

Important FTT decision on fixed establishments and the place of supply for VAT

In Multimedia Computing Limited and Deed Poll Services Limited v HMRC, the FTT has found that a Jersey company made supplies within the UK using its sister company as a fixed establishment.
18 January 2017

James Thornton v HMRC: distinction between income and capital receipts for lease surrenders

The First Tier Tribunal finds that settlement monies paid by a tenant to exit a lease are capital receipts for repairing damage to property and not income payments for loss of rent.
20 December 2016

Upper Tribunal decision on the right of VAT Group members to claim refunds

The Upper Tribunal ("UT”) has held that representative members of VAT Groups have the right to reclaim overpaid VAT for supplies made by companies that have left the group.
23 November 2016

Sarah Baylis v HMRC – taxing employees for benefits in kind

The First Tier Tribunal (FTT) has found that employers do not have discretion over which of their employees are taxed for benefits in kind.
22 November 2016

HMRC ordered to suspend penalty for inaccuracy in tax return

In Eric Eastman v HMRC [2016] the First Tier Tribunal ruled that HMRC was unreasonable to refuse to suspend a penalty for a careless inaccuracy in a taxpayer's self-assessment return.
29 September 2016

Timing matters for loss claims – Countryfield (Village) Homes Limited v HMRC [2016]

Recent First Tier Tribunal case finds that earlier losses must be carried back before later ones
05 September 2016

HMRC v Castledine: A useful guide to statutory interpretation

Claiming Entrepreneur’s Relief on a share disposal with the required 5% company shareholding failed when the Tribunal found they were considered ordinary shares so the taxpayer only owned 4.99%.
10 May 2016
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