UK tax residence: recent and prospective developments
5th July 2011
Since around 2005 there have been a series of important developments relating to the law of residence for tax purposes in the UK. Around that time the UK government in effect abandoned its past practice in this area. This has led to a series of cases being brought before the courts. The government now plans to bring in a new statutory regime in the Finance Act 2012.
Changes to the VAT rules: January 2011
10th January 2011
This article discusses the increase in the VAT rate from 17.5% to 20%; - new rules on the place of supply of cultural, artistic, sporting, scientific, educational or entertainment services services; and other changes to VAT in January 2011.
New Penalty Regime
14th April 2009
A new penalty regime applies to tax periods starting on or after 1 April 2008, where documents are due to be filed on or after 1 April 2009. The regime applies to income tax, capital gains tax and corporation tax ('direct taxes'), and also to VAT. FA 2008 Sch 40 has extended the new regime to cover essentially all taxes.
New Information and Inspection Powers for HMRC
19th March 2009
This article outlines the new powers for HM Revenue & Customs (“HMRC”), which will come into force on 1st April 2009. The new rules are in the Finance Act 2008, Schedule 36.
Residence and the Wealthy Businessman
22nd January 2007
The case of Gaines-Cooper v Revenue & Customs Commissioners has recently attracted publicity.
Tax Paid Under Mistake of Law
15th January 2007
In 2001 the European Court of Justice the (“ECJ”) held that the UK’s advance corporation tax (“ACT”) regime, which applied to dividends, was contrary to European law. (Joined Cases C-397/98 and C-410/98, Metallgesellschaft and Hoechst.) Although the ACT regime was abolished in 1999, it continues to send ripples through the UK tax system.
Tax Law in the European Union: The Current State of Play [OCTOBER 2004]
1st November 2004
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