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V@ update - November 2023

Published on 29 Nov 2023. By Adam Craggs, Partner

Welcome to the November 2023 edition of RPC's V@, a monthly update which provides insightful analysis and news from the VAT world relevant to your business.

Perspective - Publication

Customs and excise quarterly update - November 2023

Published on 29 Nov 2023. By Adam Craggs, Partner and Michelle Sloane, Partner

Welcome to the November 2023 edition of RPC's Customs and Excise Quarterly Update.

Perspective - Publication

Tax Bites - November 2023

Published on 02 Nov 2023. By Adam Craggs, Partner

Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.

Perspective - Publication

V@ update - October 2023

Published on 26 Oct 2023. By Adam Craggs, Partner

Welcome to the October 2023 edition of RPC's V@, a monthly update which provides insightful analysis and news from the VAT world relevant to your business.

Perspective - Publication

Tax Bites - October 2023

Published on 05 Oct 2023. By Adam Craggs, Partner

Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.

Perspective - Publication

V@ update - September 2023

Published on 28 Sep 2023. By Adam Craggs, Partner

Welcome to the September 2023 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.

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A tax on conscience? A moral dilemma for non-residents

Published on 19 Sep 2023. By Robert Waterson, Partner and Liam McKay, Senior Associate

In HMRC v A Taxpayer, the Upper Tribunal (UT) considered the meaning of ‘exceptional circumstances’ for the purposes of the statutory residency test (SRT) in FA 2013. In overturning the decision of the First-tier Tribunal, the UT held that moral obligations, specifically the need to care for close relatives, were not exceptional circumstances, creating a potential dilemma for individuals when it comes to managing their tax residency status and their family life.

Perspective - Publication

Tax Bites - September 2023

Published on 07 Sep 2023. By Adam Craggs, Partner

Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.

Perspective - Publication

Judicial developments in recent treaty cases

Published on 06 Sep 2023.

A spate of recent cases concerning the application of double tax treaties has seen the courts and tribunals striving for common¬sense, policy-driven outcomes.

Perspective - Publication

Customs and excise quarterly update - August 2023

Published on 29 Aug 2023. By Adam Craggs, Partner and Michelle Sloane, Partner

Welcome to the August 2023 edition of RPC's Customs and Excise Quarterly Update.

Perspective - Publication

V@ update - August 2023

Published on 24 Aug 2023. By Adam Craggs, Partner

Welcome to the August 2023 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.

Perspective - Publication

Tax Bites - August 2023

Published on 01 Aug 2023. By Adam Craggs, Partner

Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.

Perspective - Publication

V@ update - July 2023

Published on 27 Jul 2023. By Adam Craggs, Partner

Welcome to the July 2023 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.

Perspective - Publication

Tax Bites - July 2023

Published on 06 Jul 2023. By Adam Craggs, Partner

Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.

Perspective - Publication

V@ update - June 2023

Published on 29 Jun 2023. By Adam Craggs, Partner and Harry Smith, Senior Associate

Welcome to the June 2023 edition of RPC's V@, a monthly update which provides insightful analysis and news from the VAT world relevant to your business.

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Judicial review: does the Court of Appeal’s decision in Murphy offer taxpayers a glimmer of hope?

Published on 28 Jun 2023. By Adam Craggs, Partner and Liam McKay, Senior Associate

Judicial review provides a constitutionally important judicial check on the exercise of statutory powers by public bodies such as HMRC. However, the wide margin of appreciation afforded to public bodies by the courts, coupled with recent reforms to the judicial review process, make it a remedy of last resort that can be difficult for taxpayers to pursue successfully. In overturning the High Court’s refusal of the taxpayers’ judicial review claim, the Court of Appeal in Murphy v HMRC confirmed that HMRC had breached their legitimate expectation as to the application of an extra-statutory concession. While Murphy is unlikely to be the harbinger of a wholesale rebalancing of the judicial review scales in the taxpayer’s favour, it is a welcome step in the right direction.

Perspective - Publication

Tax Bites - June 2023

Published on 01 Jun 2023. By Adam Craggs, Partner

Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.

Perspective - Publication

Customs and excise quarterly update - May 2023

Published on 31 May 2023. By Adam Craggs, Partner and Michelle Sloane, Partner

Welcome to the May 2023 edition of RPC's Customs and Excise Quarterly Update.

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V@ update - May 2023

Published on 25 May 2023. By Adam Craggs, Partner and Harry Smith, Senior Associate

Welcome to the May 2023 edition of RPC's V@, a monthly update which provides insightful analysis and news from the VAT world relevant to your business.

Perspective - Publication

Tax Bites - May 2023

Published on 04 May 2023. By Adam Craggs, Partner

Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.

Perspective - Publication

V@ update - April 2023

Published on 27 Apr 2023. By Adam Craggs, Partner

Welcome to the April 2023 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.

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Tax Bites - April 2023

Published on 06 Apr 2023. By Adam Craggs, Partner

Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.

Perspective - Publication

V@ update - March 2023

Published on 30 Mar 2023. By Adam Craggs, Partner and Harry Smith, Senior Associate

Welcome to the March 2023 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.

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Tax Bites - March 2023

Published on 02 Mar 2023. By Adam Craggs, Partner

Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.

Perspective - Publication

Corporate tax update – February 2023

Published on 28 Feb 2023. By Ben Roberts, Partner

Welcome to the latest edition of our Corporate Tax Update, written by members of RPC's tax team.

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V@ update - February 2023

Published on 22 Feb 2023. By Adam Craggs, Partner

Welcome to the February 2023 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.

Perspective - Publication

Customs and excise quarterly update - February 2023

Published on 21 Feb 2023. By Adam Craggs, Partner and Harry Smith, Senior Associate

Welcome to the February 2023 edition of RPC's Customs and Excise Quarterly Update.

Perspective - Publication

Tax Bites - February 2023

Published on 02 Feb 2023. By Adam Craggs, Partner

Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.

Perspective - Publication

V@ update - January 2023

Published on 26 Jan 2023. By Adam Craggs, Partner

Welcome to the January 2023 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.

Perspective - Publication

Corporate tax update - January 2023

Published on 23 Jan 2023. By Ben Roberts, Partner

Welcome to the latest edition of our Corporate Tax Update, written by members of RPC's tax team.

Perspective - Publication

Tax Bites - December 2022

Published on 01 Dec 2022. By Adam Craggs, Partner

Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.

Perspective - Publication

Customs and excise quarterly update - November 2022

Published on 29 Nov 2022. By Adam Craggs, Partner and Harry Smith, Senior Associate

Welcome to the November 2022 edition of RPC's Customs and Excise Quarterly Update. In order to enhance your reading experience, we have adapted the format. We hope you like it

Perspective - Publication

V@ update - November 2022

Published on 25 Nov 2022. By Adam Craggs, Partner

Welcome to the November 2022 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.

Perspective - Publication

Tax Bites - November 2022

Published on 03 Nov 2022. By Adam Craggs, Partner

Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.

Perspective - Publication

V@ update - October 2022

Published on 26 Oct 2022. By Adam Craggs, Partner

Welcome to the October 2022 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.

Perspective - Publication

Tax Bites - October 2022

Published on 04 Oct 2022. By Adam Craggs, Partner

Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.

Perspective - Publication

V@ update - September 2022

Published on 28 Sep 2022. By Adam Craggs, Partner

Welcome to the September 2022 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.

Perspective - Publication

HMRC announces latest 'nudge' letter campaign concerning 'Persons of Significant Control' and share disposals

Published on 05 Sep 2022. By Adam Craggs, Partner

HMRC's Wealthy External Forum has revealed that it is sending nudge letters to people who are recorded as being 'Persons of Significant Control' in unquoted companies.

Perspective - Publication

Tax Bites - September 2022

Published on 01 Sep 2022. By Adam Craggs, Partner

Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.

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HMRC prepares for new 'nudge' letter campaign aimed at offshore corporates owning UK property

Published on 26 Aug 2022. By Adam Craggs, Partner and Liam McKay, Senior Associate

HMRC are targeting offshore corporates that own UK property and who may not have met all of their UK tax obligations. HMRC have confirmed that they will be launching a new campaign in September 2022.

Perspective - Publication

V@ update - August 2022

Published on 25 Aug 2022. By Adam Craggs, Partner and Harry Smith, Senior Associate

Welcome to the August 2022 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.

Perspective - Publication

Customs and excise quarterly update - August 2022

Published on 23 Aug 2022. By Adam Craggs, Partner and Michelle Sloane, Partner

Welcome to the August 2022 edition of RPC's Customs and Excise Quarterly Update.

Perspective - Publication

Tax Bites - August 2022

Published on 04 Aug 2022. By Adam Craggs, Partner

Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.

Perspective - Publication

Tax Bites - July 2022

Published on 04 Aug 2022. By Adam Craggs, Partner

Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.

Perspective - Publication

HMRC investigating hundreds of UK customers of Puerto Rico-based Euro Pacific Bank

Published on 29 Jul 2022. By Adam Craggs, Partner

HMRC investigating hundreds of UK customers of Puerto Rico-based Euro Pacific Bank.

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V@ update - July 2022

Published on 28 Jul 2022. By Adam Craggs, Partner and Harry Smith, Senior Associate

Welcome to the July 2022 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.

Perspective - Publication

V@ update - June 2022

Published on 30 Jun 2022. By Adam Craggs, Partner and Harry Smith, Senior Associate

Welcome to the June 2022 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.

Perspective - Publication

Non-compliance with CrimPR does not render otherwise timely information a nullity

Published on 28 Jun 2022. By Adam Craggs, Partner

The Court confirmed that, while offences must be charged within any applicable time limit for charging, the requirement that the charge must contain "such particulars of the conduct constituting the commission of the offence as to make clear what the prosecutor alleges against the defendant", in Criminal Procedure Rule (CrimPR) Rule 7.3(1)(b), did not require a statement from the prosecutor that the offence had been laid within the relevant time limit if the timing of the offence was not an element specified in the offence.

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Tax Bites - June 2022

Published on 09 Jun 2022. By Adam Craggs, Partner

Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.

Perspective - Publication

V@ update - May 2022

Published on 26 May 2022. By Adam Craggs, Partner

Welcome to the May 2022 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.