Articles on Commercial Litigation, Tax Disputes, Insolvency Litigation, Arbitration, Investigation & Cost Investigation

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Articles on Commercial Litigation, Tax Disputes, Insolvency Litigation, Arbitration, Investigation & Cost Investigation

The Kittel Principle - Sweet Sixteen

The following is an article written by David Bedenham about HMRC’s wide-ranging application of the ‘Kittel principle’. The current focus appears to very much be on the labour supply industry and the allegation of ‘Mini Umbrella Company Fraud’ (or ‘MUC Fraud’).  This article highlights the need for taxpayers to get specialist advice at an early stage when faced with a Kittel decision. If you have any queries about Kittel-related issues or similar denials of input VAT or assessments to VAT, please contact Iain MacWhannell (imw@jha.com).

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Articles on Commercial Litigation, Tax Disputes, Insolvency Litigation, Arbitration, Investigation & Cost Investigation

What is domicile and why does it matter for tax?

A quick review of the fundamental principle of domicile, why it matters for tax, and what the current political landscape has in store.

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Articles on Commercial Litigation, Tax Disputes, Insolvency Litigation, Arbitration, Investigation & Cost Investigation

Tax note: Financial Institution Notices (FIN)

Understanding paragraph 4A of Schedule 36 to the Finance Act (“FA”)

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Articles on Commercial Litigation, Tax Disputes, Insolvency Litigation, Arbitration, Investigation & Cost Investigation

SHORT CASE REPORT FTT DECISION – EXCISE DUTY - Cantina Levorato SRL v. HMRC [2021] UKFTT 461 (TC)

Short Case Report on FTT Decision Excise Duty

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Articles on Commercial Litigation, Tax Disputes, Insolvency Litigation, Arbitration, Investigation & Cost Investigation

Fast Track for Register of Overseas Entities Owning UK Property

The invasion of Ukraine has prompted the UK government to speedily publish the draft legislation for the Economic Crime (Transparency and Enforcement) Bill 2022 which requires foreign entities that acquire UK property (freehold interests or leases granted for more than 7 years) to register with Companies House and declare details of their beneficial ownership.

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Articles on Commercial Litigation, Tax Disputes, Insolvency Litigation, Arbitration, Investigation & Cost Investigation
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