This week's edition of Tax weekly highlights includes: (1) analysis of the decision of the Court of Appeal in Beard on whether distributions by a company from its share premium account under Jersey law were dividends of a capital nature for UK income tax purposes; (2) analysis of the decision of the First-tier Tax Tribunal (FTT) in Roseline Logistics on whether a customs agent could be made secondarily liable for unpaid import VAT; (3) updates to HMRC’s Check Employment Status for Tax (CEST) tool; (4) HMRC’s new online tool for guidance on compliance checks; (5) Spotlight 70 on VAT grouping structure arrangements used by care providers; (6) a roundup of recent cases and HMRC manual updates.
To continue reading this news article, as well as thousands of others like it, sign in with ³ÉÈËÓ°Òô or register for a free trial
EXISTING USER? SIGN IN CONTINUE READING GET A QUOTE
To read the full news article, register for a free Lexis+ trial
**Trials are provided to all ³ÉÈËÓ°Òô content, excluding Practice Compliance, Practice Management and Risk and Compliance, subscription packages are tailored to your specific needs. To discuss trialling these ³ÉÈËÓ°Òô services please email customer service via our online form. Free trials are only available to individuals based in the UK, Ireland and selected UK overseas territories and Caribbean countries. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
* denotes a required field
Retained EU law and taxThis Practice Note is about the extent to which EU law continued to apply to the UK’s tax rules (direct tax and VAT) immediately following the end of the Brexit implementation period (IP) at 11pm on 31 December 2020. It covers the different types of retained EU law (REUL)
If planning permission imposes restrictions on a licensed premises opening hours, once operational can the personal licence holder apply for a Temporary Events Notice (TEN) to open for longer hours than those permitted in the planning permission?To use any property for a licensable activity both
Micklefield clausesWhat is a Micklefield clause?It is common for employee share plans to provide that, on termination of employment (or when an employee is given or receives notice of termination of employment), subsisting share awards will be forfeited and subsisting share options will lapse.It is
Financial clean break orders in family proceedingsDuty of the court to consider a clean breakAlthough there is no presumption in favour of there being a financial clean break between parties on divorce, the court is under a duty to consider whether it would be appropriate to exercise its powers so
0330 161 1234