Tax analysis: In Generator Power, the First-tier Tax Tribunal (FTT) refused the taxpayer’s application for costs because it was not persuaded that HMRC had acted unreasonably by not withdrawing from the case earlier.
To continue reading this news article, as well as thousands of others like it, sign in with ³ÉÈËÓ°Òô or register for a free trial
EXISTING USER? SIGN IN CONTINUE READING GET A QUOTE
To read the full news article, register for a free Lexis+ trial
**Trials are provided to all ³ÉÈËÓ°Òô content, excluding Practice Compliance, Practice Management and Risk and Compliance, subscription packages are tailored to your specific needs. To discuss trialling these ³ÉÈËÓ°Òô services please email customer service via our online form. Free trials are only available to individuals based in the UK, Ireland and selected UK overseas territories and Caribbean countries. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
* denotes a required field
Direct tax treatment of damages and compensation paymentsWhere a dispute is brought to an end by a payment of damages or compensation, whether under a court order or an out-of-court settlement agreement:•the person receiving the payment (the claimant) will want to know whether that amount is
What is a revenue determination for direct tax purposes?This Practice Note explains:•what a determination (also referred to as a revenue determination) in respect of direct tax (ie a direct tax determination) is•when HMRC might issue a direct tax determination•the quantum of a possible direct tax
When a non-UK company has a UK permanent establishment or becomes UK tax resident, how and when must it inform Companies House and HMRC? What happens if the deadline is not met?Companies HouseThe statutory rules in relation to overseas companies are set out in Part 34 of the Companies Act 2006 (CA
Direct recovery of tax debts (DRD)FORTHCOMING CHANGE: on the 27 April 2023 Tax Administration and Maintenance Day, the government published a summary of responses to its 2021 call for evidence entitled ‘Modernising debt collection for non-paying businesses’. The summary of responses notes that the
0330 161 1234