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This week's edition of Tax weekly highlights includes: (1) HMRC’s announcement of a consultation on draft MTT and DTT supplementary guidance, (2) News Analysis of the FTT’s decision in Bryan Robson Limited that consideration attributable to the exploitation of image rights was outside the scope of IR35, and (3) News Analysis of the UT’s decision on EIS disqualifying arrangements in Hoopla Animation Ltd.
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Retained EU law and taxThis Practice Note is about the extent to which EU law continued to apply to the UK’s tax rules (direct tax and VAT) immediately following the end of the Brexit implementation period (IP) at 11pm on 31 December 2020. It covers the different types of retained EU law (REUL)
Scotland—the process for applying for sequestrationSequestration in Scotland is the legal process by which an insolvent debtor’s estate is gathered in, realised and then distributed among their creditors by a trustee appointed for that purpose. The process requires that a formal award of
What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of a
Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
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