News & Analysis as of September 18, 2024

HMRC

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UK Tax Round Up - June 2020

Proskauer Rose LLP on 7/1/2020

UK COVID-19 Developments - HMRC updates its trading activities guidance - HMRC has updated its guidance at BIM48000 regarding how legislation and case law should be applied where a business makes changes to its...more

UK Tax Round Up - April 2020

Proskauer Rose LLP on 5/12/2020

Temporary changes to the statutory residence test for inbound COVID-19 workers - The UK Chancellor has written to the chair of the Treasury Select Committee outlining temporary changes to the statutory residence test...more

UK Tax Round Up - December 2018

Proskauer Rose LLP on 12/31/2018

UK Developments - Taxpayer succeeds in judicial review case against HMRC - On 22 November 2018, the Upper Tribunal published its decision on the judicial review case of R. (on the application of Vacation Rentals (UK)...more

UK Tax Round Up - April 2018

Proskauer Rose LLP on 5/1/2018

General UK tax developments - Changes to taxation of termination payments - HMRC has updated its Employment Income Manual to reflect the changes to the taxation of termination payments (including payments in lieu of...more

UK Tax Round Up - February 2018

Proskauer Rose LLP on 2/23/2018

Case law developments - Settlement payment not deductible as an expense of a trade (Vaines v HMRC) - Mr. Vaines was a solicitor. In the 2007/08 tax year he paid a settlement amount to a third party that had made a...more

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