HMRC nudge letters

Author: Helen McGhee, - 10 Mar 2020

HMRC continues to fight the good fight in its quest to cut down on tax avoidance and have recently been issuing further “nudge” letters to taxpayers who may have an income source or assets producing gains overseas and consequently an undisclosed outstanding UK tax liability.

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ExxonMobil: FTT Decision Released

Author: JHA, - 09 Mar 2020

The FTT decision in Esso Exploration and Production UK Limited and others v HMRC, which relates to pre-2006 claims for Cross Border Group Relief, has now been released.

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Ingenious LLPs v HMRC – Permission to appeal partially granted

Author: JHA, - 09 Mar 2020

In the latest instalment of the long-running dispute over various film and game investment schemes, the Court of Appeal grants partial permission for the appeal to be heard in its court.

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Private residence relief: lessons from recent case law by Senior Associate Helen McGhee

Author: Helen McGhee, - 09 Feb 2020

This article was originally published by the Tax Journal on 31st of January

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There are no frozen personal bank accounts or other assets in Switzerland in the name of Viktor Yanukovych

Author: JHA - 18 Dec 2019

The Swiss Federal Councils Decision of 13 December 2019 to extend for one year its freeze on the assets of President Yanukovych and his entourage.

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