Search for: "UK Revenue & Customs"
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11 Oct 2007, 1:33 am
Loyalty points operator is entitled to VAT credit Loyalty Management UK Ltd v Revenue and Customs Commissioners Court of Appeal “The supply of goods or services made by the dealer or redeemer of consumer loyalty points to the collector or customer was, for the purpose of value-added tax, the supply of goods or services by the dealer to the operator of the scheme, who was therefore entitled to tax credits from the Revenue in respect of that… [read post]
17 Dec 2010, 3:44 am
DCC Holdings (UK) Ltd v Revenue and Customs Comrs [2010] UKSC 58; [2010] WLR (D) 333 “When interpreting a deeming provision in a taxing statute it was important not to take the hypothesis further than was warranted. [read post]
9 Oct 2007, 9:06 am
Loyalty Management UK Ltd v Commissioners for HM Revenue and Customs [2007] EWCA Civ 1928 “The supply of goods or services by a retailer when redeeming loyalty points collected by a customer under the Nectar Loyalty Scheme was, for VAT purposes, a supply of "redemption services" to the scheme operator, as well as of goods and services to the customer, and the scheme operator was therefore entitled to input tax credit on its payments,… [read post]
19 Jan 2011, 9:40 pm
In the case of Her Majesty’s Revenue and Customs v DCC Holdings (UK) Limited [2010] UKSC 58 the Supreme Court were asked to consider the effect of a complicated tax avoidance scheme designed to create a loss for tax purposes for the taxpayer without it suffering a genuine economic loss. [read post]
1 Mar 2010, 3:54 am
Kellogg Brown & Root Holdings (UK) Ltd v Revenue and Customs Commissioners [2010] EWCA Civ 118; [2010] WLR (D) 53 “For the purposes of capital gains tax in relation to associated companies, under s 286(5)(b) of the Taxation of Chargeable Gains Act 1992, a ‘group’ did not require any common purpose but was to be given its ordinary meaning of ‘collection’. [read post]
30 Jul 2020, 10:00 pm
With effect from 1 December 2020, the UK’s HM Revenue & Customs will be given preferential creditor status for certain taxes which a company has collected but failed to pay to HMRC on the date it enters insolvency. [read post]
30 Jul 2020, 10:00 pm
With effect from 1 December 2020, the UK’s HM Revenue & Customs will be given preferential creditor status for certain taxes which a company has collected but failed to pay to HMRC on the date it enters insolvency. [read post]
30 Jul 2020, 10:00 pm
With effect from 1 December 2020, the UK’s HM Revenue & Customs will be given preferential creditor status for certain taxes which a company has collected but failed to pay to HMRC on the date it enters insolvency. [read post]
30 Jul 2020, 10:00 pm
With effect from 1 December 2020, the UK’s HM Revenue & Customs will be given preferential creditor status for certain taxes which a company has collected but failed to pay to HMRC on the date it enters insolvency. [read post]
30 Jul 2020, 10:00 pm
With effect from 1 December 2020, the UK’s HM Revenue & Customs will be given preferential creditor status for certain taxes which a company has collected but failed to pay to HMRC on the date it enters insolvency. [read post]
30 Jul 2020, 10:00 pm
With effect from 1 December 2020, the UK’s HM Revenue & Customs will be given preferential creditor status for certain taxes which a company has collected but failed to pay to HMRC on the date it enters insolvency. [read post]
2 Sep 2008, 8:19 am
Maco Door and Window Hardware (UK) Ltd v Revenue and Customs Commissioners House of Lords “Expenditure on a warehouse which was used for storage of goods which the taxpayer was in the business of importing and selling was not expenditure on an industrial building so as to qualify under section 18 of the Capital Allowances Act 1990. [read post]
6 Feb 2019, 2:12 pm
Andrew HudsonAS THE confusion continues over whether the UK’s exit from the EU will be “hard”, “soft” or “just right”, HM Revenue & Customs (HMRC)has announced certain goods entering Britain from the EU will be allowed through without checks or payment of duty for a temporary period. [read post]
3 Jul 2007, 2:06 am
Licence auction not in VAT system Hutchison 3G UK Ltd and Others v Commissioners of Revenue and Customs Case C-369/04 Court of Justice of the European Communities “The public auction by a government agency of third-generation universal mobile telecommunications system licences was not an economic activity and therefore did not come within the value-added tax system. [read post]
4 Aug 2008, 9:38 am
Maco Door and Window Hardware (UK) Ltd v Revenue and Customs Commissioners [2008] UKHL 54; [2008] WLR (D) 281 “The expenditure on a warehouse building which was used for storage of goods which the taxpayer was in the business of importing and selling was not expenditure on an industrial building and therefore did not qualify as a capital allowance under s 18 of the Capital Allowances Act 1990. [read post]
20 Apr 2010, 2:43 am
Sun Life Assurance of Canada (UK) Ltd v Revenue and Customs Commissioners [2010] EWCA Civ 394; [2010] WLR (D) 97 “In calculating the liability to corporation tax of an insurer in respect of its basic life and general annuity business, the taxpayer was entitled to relief in respect of losses incurred in past years, including years prior to 2003, when the law had been amended to make specific reference to the right to carry losses forward in respect of that type of… [read post]
22 May 2007, 5:23 am
Revenue and Customs Commissioners v. [read post]
18 Feb 2008, 2:11 am
Pirelli Cable Holding NV and others v Commissioners for Revenue and Customs [2008] EWCA Civ 70; [2008] WLR (D) 48 “The United Kingdom tax authorities had not assumed responsibility for eliminating double taxation on the dividend paid by a UK subsidiary to a parent resident in the Netherlands or Italy in circumstances where the UK had not levied corporation tax on the dividend. [read post]
27 Feb 2008, 1:22 am
Pirelli Cable Holding NV and Others v Commissioners for Revenue and Customs Court of Appeal “Where the United Kingdom had not levied corporation tax on the dividend paid by a UK subsidiary to a parent resident in The Netherlands or Italy, the UK tax authorities would not assume responsibility for eliminating double taxation. [read post]
24 May 2007, 2:54 am
Revenue and Customs Commissioners House of Lords “Section 247 of the Income and Corporation Taxes Act 1988, by denying companies with foreign parents the right to make a group income election allowing a subsidiary company to pay dividends to a parent company free of advance corporation tax, did not infringe the nondiscrimination articles of the double taxation agreements between the United Kingdom and the United States, or between the UK and Japan. [read post]
