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UT Decision: X-Wind Power Limited v HMRC
Income Tax – Seed Enterprise Investment Scheme – compliance statement completed using form for Enterprise Investment Scheme by mistake – whether compliance statement a nullity – whether company able to...
Smallwood appeal successful in High Court
Kevin Prosser QC and Elizabeth Wilson secured an important win on behalf of the taxpayer in the case of Smallwoodand anor. vs HMRC. The judgment was formally handed down by Mr. Justice...
UT Decision: Land Securities Plc v The Commissioners for Her Majesty's Revenue & Customs
...and acquisition form part of the scheme which engages s 30 – whether, in the alternative, the disposal and acquisition for the purposes of s 30(9) is determined by the...
The UK’s post-Brexit customs and excise duty regime
Rupert Baldry KC and Sadiya Choudhury KC examine how the customs and excise duty regime is operating post-Brexit. This includes a brief overview of the pre-Brexit regime, the main legislative...
Continued relevance of EU law after Brexit
Jeremy Woolf and Barbara Belgrano look at how Brexit affects the UK tax position and consider some of the issues which will be ongoing, at least in the near future....
