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HMRC-GUIDANCE


Taxpayers need to know where they stand, writes Andrew Hubbard (RSM).

Are some corporates being too complacent and where might their current efforts be deficient, asks Jason Collins and Penny Simmons (Pinsent Masons).

Andrew Goldstone and Nicola Simmons (Mishcon de Reya) provide the monthly update on the taxation of private clients.
 
Darren Mellor-Clark (Pinsent Masons) sets out the circumstances when holding companies can make a VAT recovery under the revised guidance.
 

HMRC’s revised DPT guidance is an improvement on the interim version and more clearly delineates the scope of the tax, writes Ben Jones (Eversheds).

Mark Whitehouse and Peter Halford (PwC Legal) consider Whipple J’s judgment in R (oao Hely-Hutchinson) v HMRC. This important decision is likely to significantly curtail HMRC’s power to depart from published guidance. 
 

HMRC’s guidance on Skandia is a useful starting point, but still leaves considerable uncertainty on one of the highest profile VAT developments for the financial services industry in recent years, write Gary Campbell and Daniel Johnson (Deloitte).

Karen Bowen, a tax director at Francis Clark, answers questions on HMRC's recent change in practice.

Angela Savin (Norton Rose Fulbright) examines HMRC’s recent guidance on its new powers in this year’s Finance Act.

Andrew Goldstone and Victoria Turner review recent developments in the private client sphere

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