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Annual Insurance Review 2023
Hello and welcome to RPC's Annual Insurance Review – a look back at the events that shaped the insurance market in 2022 and a look forward towards what to expect in 2023.
Read moreWhat are the 8 key concerns insurers will face in 2023?
Annual Insurance Review from international law firm RPC identifies ESG risks, climate change and cyber-attacks as top challenges.
Read moreAnnual Insurance Review 2022
Welcome to RPC's 2022 annual insurance review – a look back at the events that shaped the insurance market in 2021 and a look forward towards what to expect in 2022.
Read moreAnnual Insurance Review 2021
Welcome to RPC's 2021 annual insurance review. No prizes for guessing what we will be talking about this year.
Read moreAnnual Insurance Review 2020
Hello and welcome to the 2020 edition of RPC’s annual insurance review. Here you will find updates from our experts across a whole range of business classes as well as from around the world. In the articles that follow you will be able to read our take on key issues that have impacted your market in the year gone – and our thoughts on the issues likely to affect you in the year to come.
Read moreMarine and shipping
In this chapter of our Annual Insurance Review 2020, we look at the main developments in 2019 and expected issues in 2020 for marine and shipping.
Read moreAnnual Insurance Review 2019
Welcome to RPC’s Annual Insurance Review
Read moreAnnual Insurance Review 2018
Welcome to RPC’s Annual Insurance Review for 2018.
Read moreAccountants
In this chapter of our Annual Insurance Review 2018, we look at the main developments in 2017 and expected issues in 2018 for accountants.
Read moreAnnual Insurance Review 2017
Last year we identified the standout insurance law event of 2015 as the impending introduction of the Insurance Act 2015. Little did we anticipate the tumultuous events of 2016 that would shake up the global economic markets as a whole.
Read moreAnnual Insurance Review 2016
Landmark insurance law reform and market consolidation
Read moreAnnual Insurance Review 2015
Landmark insurance law reform and dealing with economic recovery which remains gradual
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 moreTax Bites – June 2024
Welcome to the latest edition of RPC's Tax Bites – providing monthly bite-sized updates from the tax world.
Read moreTribunal dismisses HMRC's appeal and confirms transactions did not give rise to a taxable remittance
In dismissing HMRC's appeal, the Upper Tribunal confirmed that transactions entered into by the taxpayers for the sale of shares did not amount to a taxable remittance under section 809L of the Income Tax Act 2007 because no service was provided in the UK.
Read moreKey features of the new non-UK domicile regime
The UK government's unexpected announcement in Spring Budget in March on the taxation of non-domicile individuals has sparked concerns and much comment. It represents a major change to the current system of taxation, which is more than 200 years old.
Read moreV@ update – May 2024
Welcome to the May 2024 edition of RPC's V@, a monthly update which provides insightful analysis and news from the VAT world.
Read moreCustoms and excise quarterly update - May 2024
Welcome to the May 2024 edition of RPC's Customs and Excise Quarterly Update.
Read moreThe latest on the loan charge scandal with Matt Hall from Armadillo
In this episode, Alexis Armitage, RPC's Taxing Matters host and Senior Associate in our Tax Disputes team, is joined by Chartered Tax Adviser, Matt Hall from Armadillo to discuss the latest on what is often referred to as the "loan charge scandal".
Read moreTaxpayers' application for protective costs order against HMRC refused
UT dismisses taxpayer's application for a protective costs order against HMRC.
Read moreNo bouncing back for directors
Banned! Fraudsters! – Terms used by the Insolvency Service for directors who abused the government backed loan scheme which was put in place to help businesses struggling during the pandemic.
Read moreContentious Tax Update
Harry Smith and Adam Craggs examine developments in relation to DOTAS, R&D enquiries, and the Economic Crime and Transparency Act.
Read moreTribunal allows taxpayer's appeal in R&D case against penalty assessment for careless inaccuracy
In H & H Contract Scaffolding Ltd v HMRC [2024] UKFTT 00151 (TC), the First-tier Tribunal (FTT) allowed the taxpayer's appeal against a penalty assessment as the inaccuracy in the tax return was not careless.
Read moreTax Bites – May 2024
Welcome to the latest edition of RPC's Tax Bites – providing monthly bite-sized updates from the tax world.
Read moreContentious tax quarterly: Spring review
The last few months have seen a flurry of activity in relation to the DOTAS regime, with HMRC seeking to register arrangements retrospectively and apply substantial penalties for failure to register. Woes continue for those unfortunate enough to have R&D claims under enquiry, and the Economic Crime and Corporate Transparency Act 2023 gives HMRC a significant new tool in relation to suspected criminal activity by bodies corporate and partnerships.
Read moreChanges to non-domiciliary rules with Philip Simpson KC and Ben Symons
In this episode, Alexis Armitage, RPC's Taxing Matters host and Senior Associate in our Tax Disputes team is joined by Philip Simpson KC and Ben Symons from Old Square Tax Chambers, to discuss the Government's Spring Budget and, in particular, the proposed changes that will affect non-UK domiciled individuals.
Read moreV@ update – April 2024
Welcome to the April 2024 edition of RPC's V@, a monthly update which provides insightful analysis and news from the VAT world relevant to your business.
Read moreCostly objection by HMRC
FTT allows costs application where HMRC acted unreasonably in opposing specific disclosure application.
Read moreTax Bites – April 2024
Welcome to the latest edition of RPC's Tax Bites – providing monthly bite-sized updates from the tax world.
Read moreV@ update - March 2024
Welcome to the March 2024 edition of RPC's V@, a monthly update which provides insightful analysis and news from the VAT world relevant to your business.
Read moreInternational Women's Day special – Inspiring inclusion with Tax Titan Trio
To celebrate International Women's Day 2024, we have produced a special episode of RPC's Taxing Matters podcast in which we discuss this year's campaign theme #InspireInclusion and what it means to each of our guest speakers.
Read moreTax Bites - February 2024
Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.
Read moreV@ update - February 2024
Welcome to the February 2024 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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