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The Great British (Local) High Street
There is no doubt that the UK high street has been hit hard in recent years, not least by the impacts of the COVID-19 pandemic. But alongside the headline grabbing news of shop closures, there were in fact over 7,500 new shop openings between 1 January 2020 and 31 December 2020.
Read moreTerraLex virtual meeting: The new wave of M&A
In this video presentation, RPC's Neil Brown and Paul Joukador meet with Lori Green and Rick McGuirk to discuss issues related to force majeure, frustration of purpose, material adverse change, and how they’ve been impacted and will likely change in the post-pandemic world.
Read moreOfcom prepares for implementation of Online Safety Bill
How and when does Ofcom expect to carry out its new regulatory function for online safety created by the Online Safety Bill?
Read moreEuropean Parliament adopts the Digital Markets Act and the Digital Services Act
What are the next steps in the legislative timelines for the Digital Markets Act (DMA) and the Digital Services Act (DSA) and what should companies be doing now to prepare?
Read moreUK announces new copyright exemption for text and data mining to promote AI development
What does the UK Government’s response to its consultation on Intellectual Property (IP) and Artificial Intelligence (AI) mean for text and data mining?
Read moreThe EU Accessibility Act
What obligations will the EU Accessibility Act place on companies that manufacture or provide in-scope products and services?
Read moreSnapshots Autumn 2022
A roundup of key legal developments for the modern commercial lawyer.
Read moreSnapshots Summer 2022
A roundup of key legal developments for the modern commercial lawyer.
Read moreOfcom guidance on advertising on video-sharing platforms
What do operators of video-sharing platforms (VSPs) need to do to stay compliant with Ofcom’s guidance for advertising on their platforms?
Read moreAmended Digital Services Act adopted by European Parliament
How will the European Parliament’s proposed amendments to the Digital Services Act affect consumers?
Read moreCMA secures changes to Xbox auto-renewal practices
How far do Microsoft’s latest undertakings to the Competition and Markets Authority (CMA) signal a need for all businesses to improve transparency and controls on automatically renewing subscriptions?
Read moreSnapshots Winter 2021
A roundup of key legal developments for the modern commercial lawyer.
Read moreSnapshots Autumn 2020
A roundup of key legal developments for the modern commercial lawyer.
Read moreAudiovisual Media Services Directive – European Commission adopts guidelines on video-sharing platforms and the promotion of European works
What can be learned from the European Commission’s new guidelines on the Audiovisual Media Services Directive (AVMSD)?
Read moreWhat were the CMA’s key findings in its final report on online platforms and digital advertising?
What can be learned from the European Commission’s new guidelines on the Audiovisual Media Services Directive (AVMSD)?
Read moreThe ASA’s new UK Scam Alert System
What is the latest tool in the ASA’s technology toolbox to combat misleading advertising online?
Read moreWish.com: sexually explicit in-app ads deemed offensive and inappropriately targeted
Will an ad of a sexually graphic nature be deemed to be inappropriately targeting consumers and causing harm and offence if it appears on general audience platforms?
Read morePlayrix: gameplay footage must be representative of the gaming experience
When advertising a game, can you use gameplay footage which does not actually feature in the game, or only features to a limited degree?
Read moreP&G: verification requirements in comparative advertising campaigns
How much detail do you need to include to meet the verification requirements under the CAP Code when making comparisons with identifiable competitors?
Read moreBOXT: ‘next day delivery’ and comparative pricing claims
How careful do you need to be with “next day delivery” claims? And is one product comparison enough when making a price comparison claim?
Read moreSky UK: clarity over upfront costs and different fees charged to different groups
Do you need to include additional upfront costs in the main body of your ad? And how clear do you need to be about different fees being charged to different groups of consumers (eg existing vs new customers)?
Read moreTribunal awards costs against HMRC due to its unreasonable conduct
In Witton v HMRC [2024] UKFTT 489 (TC) (TCC), the First-tier Tribunal allowed HMRC's applications to amend its list of documents and to admit further evidence, and refused to disbar them from proceedings, but nonetheless awarded the taxpayer his costs due to HMRC's unreasonable behaviour.
Read moreTribunal allows taxpayer's post-cessation trade relief claim as enquiry was out of time
In the recent Dennison case, the FTT allowed the taxpayer's post-cessation trade relief claim as HMRC's enquiry was opened out of time.
Read moreTax Bites – September 2024
Welcome to the latest edition of RPC's Tax Bites – providing monthly bite-sized updates from the tax world.
Read moreTribunal allows taxpayer's appeal in part in case concerning deliberate and/or careless errors
In Shaun Harte v HMRC [2024] UKFTT 00493 (TC), the First-tier Tribunal reduced HMRC's assessments to income tax, penalties and VAT. It also considered HMRC's application of the 'presumption of continuity' in relation to deliberate and/or careless errors.
Read moreContentious Tax Update 2
Contentious Tax Quarterly Review - Adam Craggs and Harry Smith examine developments in relation to open justice, access to pleadings and the taxation of carried interest.
Read moreUpper Tribunal confirms that anti-abuse provision in UK/Ireland double tax treaty did not apply
In HMRC v Burlington Loan Management DAC [2024] UKUT 152 (TCC), the Upper Tribunal held that the anti-abuse rule in the UK/Ireland double tax treaty did not apply to deny the withholding exemption, when a Cayman Islands company assigned the benefit of a debt to an Irish company.
Read moreUpper Tribunal confirms it’s the end of the road for HMRC's "fishing expedition"
In the recent Hitchins case, the Upper Tribunal confirmed that it was the end of the road for HMRC's "fishing expedition" and ordered it to close its enquiries.
Read moreClosure notices and the appeals process
In this article we consider the process by which a taxpayer can bring a protracted HMRC enquiry to and end and appeal against a closure notice issued by HMRC.
Read moreTax Bites – August 2024
Welcome to the latest edition of RPC's Tax Bites – providing monthly bite-sized updates from the tax world.
Read moreHNWs: Understanding HMRC's Offshore Information Gathering Capabilities
Wealthy individuals have long been the focus of a substantial part of HMRC’s compliance activities, but a difficult economic climate together with a looming general election and possible change of government is likely to lead to even greater scrutiny of HNWs by HMRC in the short term.
Read moreV@ update – July 2024
Welcome to the July 2024 edition of RPC's V@, a monthly update which provides insightful analysis and news from the VAT world.
Read moreTribunal confirms no tax due on disposal of property held on trust for taxpayer's brother
In Raveendran v HMRC [2024] UKFTT 273 (TC), the First-tier Tribunal allowed the taxpayer's appeal against HMRC's discovery assessment in relation to the disposal of a property because it was held on trust for his brother.
Read moreTaxing Matters: Spotlight 63: HMRC shines a light on property business arrangements involving hybrid partnerships
In this episode, Alexis Armitage, RPC's Taxing Matters host and Senior Associate in our Tax Disputes team, is joined by Simon Howley and Amanda Perrotton from Bell Howley Perrotton LLP. They discuss HMRC's Spotlight 63, which focuses on property business arrangements involving hybrid partnerships, which have recently come to the attention of HMRC.
Read moreTribunal confirms loans from remuneration trust were disguised remuneration
In allowing HMRC's appeal in part, the Upper Tribunal determined that payments received under a remuneration trust scheme were caught by the anti-avoidance provisions in Part 7A of the Income Tax (Earnings and Pensions) Act 2003.
Read moreDealing with HMRC information notices
Considering three common types of HMRC information notices and the extent to which they can be challenged.
Read moreTax Bites – July 2024
Welcome to the latest edition of RPC's Tax Bites – providing monthly bite-sized updates from the tax world.
Read moreV@ update – June 2024
Welcome to the June 2024 edition of RPC's V@, a monthly update which provides insightful analysis and news from the VAT world.
Read moreTribunal awards taxpayer his costs due to HMRC's unreasonable conduct
In Aftab Ahmed v HMRC [2024] UKFTT 00236 (TC), the First-tier Tribunal granted the taxpayer's application for costs as HMRC had acted unreasonably in defending the appeal.
Read moreTribunal allows entrepreneurs' relief appeal
In Cooke v HMRC [2024] UKFTT 272 (TC), the FTT allowed the taxpayer's appeal against HMRC's refusal of entrepreneurs' relief
Read moreExploring tax from an ESG perspective
In this month's episode, Alexis Armitage, RPC's Taxing Matters host and Senior Associate in our Tax Disputes team, is joined by Paul Monaghan, Chief Executive and co-founder of the Fair Tax Foundation to discuss the growing interest in tax from an ESG perspective, and the work of the Fair Tax Foundation.
Read moreA tax on conscience? A moral dilemma for non-residents
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.
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