Companies

A steer on the Upper Tribunal decision in McLaren Racing

Beacon Estates (Chepstow) Ltd (TC3808)

HMRC are set to implement agreements between the UK and a number of overseas jurisdictions to adopt a common reporting standard on financial account information.

A consulation document, Implementing Agreements Under the Global Standard on Automatic Exchange of Information to Improve International Tax Compliance, seeks views on the measures.

CIOT warns of “extensive battles” over interpretation of law

Felixstowe Dock & Railway Co Ltd v CRC (and related appeals) (Case C-80/12), CJEU, and TC3579

BUPA Insurance Ltd v CRC, Upper Tribunal (Tax and Chancery Division)

Tax relief on costs incurred on a property purchase that does not proceed

P Roelich (TC3704)

Pike v CRC, Court of Appeal

McLaren Racing Ltd v CRC, Upper Tribunal

D Keyl (TC3619)

Interfish Ltd v CRC, Court of Appeal