Sign in to view Taxation’s full profile
Welcome back
By clicking Continue to join or sign in, you agree to LinkedIn’s User Agreement, Privacy Policy, and Cookie Policy.
New to LinkedIn? Join now
or
By clicking Continue to join or sign in, you agree to LinkedIn’s User Agreement, Privacy Policy, and Cookie Policy.
New to LinkedIn? Join now
South Croydon, England, United Kingdom
Contact Info
Sign in to view Taxation’s full profile
Welcome back
By clicking Continue to join or sign in, you agree to LinkedIn’s User Agreement, Privacy Policy, and Cookie Policy.
New to LinkedIn? Join now
or
By clicking Continue to join or sign in, you agree to LinkedIn’s User Agreement, Privacy Policy, and Cookie Policy.
New to LinkedIn? Join now
2K followers
500+ connections
Sign in to view Taxation’s full profile
Welcome back
By clicking Continue to join or sign in, you agree to LinkedIn’s User Agreement, Privacy Policy, and Cookie Policy.
New to LinkedIn? Join now
or
By clicking Continue to join or sign in, you agree to LinkedIn’s User Agreement, Privacy Policy, and Cookie Policy.
New to LinkedIn? Join now
View mutual connections with Taxation
Welcome back
By clicking Continue to join or sign in, you agree to LinkedIn’s User Agreement, Privacy Policy, and Cookie Policy.
New to LinkedIn? Join now
or
By clicking Continue to join or sign in, you agree to LinkedIn’s User Agreement, Privacy Policy, and Cookie Policy.
New to LinkedIn? Join now
View mutual connections with Taxation
Welcome back
By clicking Continue to join or sign in, you agree to LinkedIn’s User Agreement, Privacy Policy, and Cookie Policy.
New to LinkedIn? Join now
or
By clicking Continue to join or sign in, you agree to LinkedIn’s User Agreement, Privacy Policy, and Cookie Policy.
New to LinkedIn? Join now
Sign in to view Taxation’s full profile
Welcome back
By clicking Continue to join or sign in, you agree to LinkedIn’s User Agreement, Privacy Policy, and Cookie Policy.
New to LinkedIn? Join now
or
By clicking Continue to join or sign in, you agree to LinkedIn’s User Agreement, Privacy Policy, and Cookie Policy.
New to LinkedIn? Join now
Websites
- Company Website
-
http://www.taxation.co.uk/taxation/
- Company Website
-
http://www.taxationawards.co.uk/
About
Welcome back
By clicking Continue to join or sign in, you agree to LinkedIn’s User Agreement, Privacy Policy, and Cookie Policy.
New to LinkedIn? Join now
View Taxation’s full profile
Sign in
Stay updated on your professional world
By clicking Continue to join or sign in, you agree to LinkedIn’s User Agreement, Privacy Policy, and Cookie Policy.
New to LinkedIn? Join now
Other similar profiles
-
Paul Stainforth
Editor of Tax Journal & Head of Tax Magazines, LexisNexis UK
LondonConnect -
Kevin Slevin
Director and owner at Tax Communications Ltd
CharlburyConnect -
Philip Nairn
YorkConnect -
Denis Philippov
Transfer Pricing Partner at KPMG | TP and Tax Advisor: From Policy to Execution | Automation Tools Promoter | Commodity Trading Enthusiast
SingaporeConnect -
Geraldine Morris
Head of Family Practical Guidance, LexisNexis UK
United KingdomConnect -
James Spavin
Senior Executive at Financier Worldwide Magazine
West MidlandsConnect -
Claire Blunt
London Area, United KingdomConnect -
George Linehan-Mitchell
Head of Strategy, Letterboxd
AucklandConnect -
Dywayne Ramsundar
Greater LondonConnect -
Kellie Williams
KingswoodConnect -
Damian Mitchell
Senior Commissioning Editor at LexisNexis UK
LondonConnect -
Tina Gleed
Publisher at Laundry & Cleaning Today and Housekeeping Today UK. Co-organiser of CleanEx trade exhibition & the LADA & Triple H awards programmes.
Greater Reading AreaConnect -
Dave Stone
Digital Development Director - Newhall Publishing
WirralConnect -
Suzanne Ashton
Marketing Manager at WS Transportation
Ellesmere PortConnect -
Robin Mackay Miller
LondonConnect -
Ellie Harlow
United KingdomConnect -
Sophie Grove
TauntonConnect -
George Grant
🎉 I’ve spent 20+ yrs leading UK social housing tech | Publisher of pioneering research | Host of Housing Tech Awards | Bringing together 1000+ IT leaders & suppliers | Up next: #DataMatters2024
LondonConnect -
Dan Cole
Milton KeynesConnect -
Garry Wright
Co-founder and director of Law Brief Publishing Ltd
TauntonConnect
Explore more posts
-
David Menzies CA
More positive action by the Insolvency Service to protect the integrity of the UK's insolvency regime with Provisional liquidators being appointed to two companies offering corporate rescue and restructuring services as an alternative to using insolvency practitioners. More at https://buff.ly/3ykvg7a
9
-
Nizam Shajani, CPA, CA, TEP, LL.M (tax), LL.B, MBA, BBA
One intent behind the preparation of a will should be to ease the administration of your estate. Your solicitor should have a clear understanding of your obligations because in addition to creditors for debts of the deceased and the estate, family members may have an enforceable right to make a claim against an estate.
3
-
Graham Webber
Active cases update – Montpelier DTA scheme The Montpelier group of companies, originating from the Isle of Man but with many active UK entities, operated a range of contractor schemes from perhaps 2004. The earliest of these was an arrangement that exploited a lacunae in the double tax treaty between the UK and the IOM. This became known as the “DTA scheme”. This scheme was eventually stopped in March 2008 by HMRC persuading Parliament to make retrospective law changes. That legislative change sparked a number of legal challenges in the tax Tribunals and elsewhere which until recently were considered to have reached a conclusion some years ago. Indeed HMRC has issued Follower Notices and related demands based on the “final” decision. It’s also true that the original group of users of the scheme was divided as to how to defend the arrangement. The group that stayed with the “advice” from Montpelier saw their challenge end as above. The group that decides a different strategy was better remains in the field, fighting, and are awaiting their appeal to be heard in the Upper Tier Tribunal. That case has a significant number of individuals attached to it but is, we understand, unable now to admit new members. Finally, in the years since the scheme was extant and the defences made, it would be correct to say that the Montpelier Groups’ fortunes have not prospered. The decline in the reputation and standing of the Group has led to the users of the arrangements being more or less left to their own devices with promises of “legal action” remaining unfulfilled. Now however it appears that the Tribunal has taken it upon themselves to review a number of related cases and to offer the individuals an opportunity to reinstate appeals. A request for reinstatement must be made before 8 May 2024. WTT is considering whether such a reinstatement would be in the best interests of taxpayers (some of whom are clients). That has many elements to weigh in the balance one of which is whether sufficient numbers of individuals could be brought together to make the expected cost of an action viable. This is therefore a call for anybody who may have had a letter from the Tribunal, dated 10 April 2024, which covers the above, to get in touch for a discussion. There is no fee for this discussion and no commitment is requested. This is very much an exploratory discussion on all sides. We can be contacted on info@wttconsulting.co.uk and/or 0203 468 0000
19
-
Sarah Ling
There have been a number of changes to HMRC’s guidance recently, in some cases catching both individual taxpayers and industries by surprise, not least the Condition C salaried members guidance. What better time to remind yourself of what HMRC’s guidance is good for anyway, and best practice steps to take when relying on it. Jack Slater and I explore this topic in the latest Tax Journal (non-subscribers can access for free by registering). https://lnkd.in/em_N8uZG
28
-
LEO Bookkeeping Services Ltd
Filing fees for Companies House increase significantly from 1 May 2024 as part of the agency’s annual review. The new fees are intended to cover the costs of administration. They affect incorporation, change of name, confirmation statements, company re-registration and other services. Find out more in our blog: https://lnkd.in/eFeBm42x #thursdaythoughts #businesssuccess #businessaccounting #accountingnorthampton #accountingolney #accountinglavendon #accountingbedford #accountingnorthampton #accountancyservices
-
AJ Bell Investcentre
All you need to know about the transitional tax-free amount certificate 👇 Under the transitional arrangement rules, the TTFAC could entitle your clients to more tax-free cash than would be available using the standard transitional calculations. It’s a complex topic so we’ve pulled together a range of scenarios to help you decide whether applying for a certificate is right for your client. Learn more in our latest guide: https://lnkd.in/esCbkDfb
1
-
Alex Simons
Here's the latest episode of The LawCast where I am joined by Pambos Patsalides FCCA ACA from Haslers and Jeremy Downham from The Law Factory LLP where we talk about the increase in law firm mergers and acquisitions, good practice management and the SRA Accounts Rules in 2024! #law #accounts #legal #legaltech #podcast #solicitors #lawyers
4
-
Paul Rosser
If a company has their R&D claim rejected by HMRC, they can take their case to a First Tier Tribunal (FTT) to obtain a ruling as to the validity of their claim. However, First-tier Tribunal rulings do not create case law which means the outcome does not create a binding precedent in relation to other taxpayers. This was echoed at the R&D Communication Forum (RDCF) in December 2021, when following their loss at a FTT (Quinn v HMRC UKFTT0437) HMRC informed members of the RDCF that; "HMRC will not appeal the decision. However.......FTT decisions are not binding and have no precedent value. They are made on the facts of the specific case." and "As is the case with the decision in the Hadee Engineering Limited decision, the Quinn London Limited decision is a decision of the First-tier Tribunal. As such it does not create a binding precedent in relation to other taxpayers." So, there is no doubt that both the law and HMRC agree that First Tier Tribunal rulings, do not create case law and do not create a binding precedent in relation to other taxpayers. Strange then, that I've just seen yet another example of this statement being made by the ISBC R&D Compliance Team: "Currently, the information you have provided lacks evidence to support the assertions you make. This is insufficient to meet the burden of proof which is placed on you by existing case law.....Hadee Engineering Co Ltd v Revenue & Customs (UKFTT 497 10 December 2020)" So, in this case not only do the R&D Tax Compliance Team incorrectly cite an FTT decision as being case law. But it's the exact same one HMRC mentioned at the RDCF, in 2021, to confirm an FTT decision "does not create a binding precedent in relation to other taxpayers." Sadly, this kind of thing is pretty typical in the normal day of an R&D advisor at present. Still needs calling out though, as one day someone might actually do something about it and HMRC will have to start working inside the law again.
68
32 Comments -
Forty Four Degrees | Lawyers and Consultants
Check our edition 2 of our property tax mini-series, discussing the stamp duty implications for common yet complex transfers. We explore transfers between spouses and the differences between transfers pursuant to a will vs a testamentary trust. https://lnkd.in/gK9AWGkM
4
-
Sarah Delaney
Hotel La Tour has lost before the Court of Appeal https://lnkd.in/eEQNiGGU. The case focused on the recovery of VAT on advisers’ costs relating to the sale of shares of a subsidiary where there is downstream taxable activity. The COA has accepted HMRC’s appeal, holding that in HLT's case VAT on advisers’ costs cannot be recovered by the seller of the shares using the proceeds of sale as there is a direct and immediate link with the exempt share sale. This decision is in line with HMRC’s existing policy on costs where there is a direct link with an exempt supply of shares. It will be interesting to see whether HLT appeals the decision to the Supreme Court. Businesses that have undertaken share or exempt asset sales where there is downstream taxable activity may wish to consider submitting protective claims to avoid earlier periods going out of time in the event that the taxpayer appeals and is successful.
23
-
Michelle Rang
Applying the correct VAT-treatment when rendering services can be complex and therefore tricky. We've made a guide to help you determine which VAT(-treatment) is applicable together with a few example invoices. If you have any questions, feel free to book a spot in my agenda via my Calendly link.
10
-
Peter Bobbin
Super Death Tax advice done badly makes the advisor a tax scheme promotor. Read my reasons in my paper that can be found at the Equity Trustees Sir Ninian Stephen lecture series. And it is the advisor who condemns the client to Part IVA tax where the reason for the ‘strategy’ is tax. This is tax-common sense. Got a different view, let’s talk about it. Peter Bobbin https://lnkd.in/gjuMpx6A
41
5 Comments
Explore collaborative articles
We’re unlocking community knowledge in a new way. Experts add insights directly into each article, started with the help of AI.
Explore More