Tax Aware
Issue 1

The Court of Appeal gives short shrift to taxpayers' application for judicial review regarding retrospective SDLT changes

The recent Court of Appeal decision in APVCO 19 Limited (and others) v HMT and Commrs HMRC 2015 EWCA Civ 648 has dismissed the taxpayers' attempts to apply for judicial review of the actions of the Treasury and HMRC when they introduced retrospective legislation in Finance Act 2013 blocking a particularly aggressive form of Stamp Duty Land Tax (SDLT) planning.

Accelerated Payment Notices – High Court rejection of human rights argument and judicial review for taxpayers

Where taxpayers and HMRC dispute the tax due in respect of a particular transaction, HMRC may issue notices known as Accelerated Payment Notices (APNs) and Partner Accelerated Payment Notices (PPNs).

IR35 and employment through an intermediary - proposals for change being considered

On 17 July 2015 HMRC published a discussion document on IR35, the legislation introduced in 2000 to tackle disguised employment.

Tax relief for travel and subsistence to temporary workspace – proposals for change being considered

The current rules on travel and subsistence payments have remained largely unchanged since 1998.

VAT – Entitlement to Interest on a compound basis

The Court of Appeal has upheld the High Court's decision in Littlewoods Ltd and others v HMRC [2015] EWCA Civ 515 that the taxpayer was entitled to interest on a compound basis on the overpayment of VAT.

Consultation paper published: Radical changes for Non-Doms from 2017

The government has now published its consultation document on Reforms to the Taxation of Non-domiciles ("non-doms").