Entries by SOC VAT Consultants

CIOT and ICAEW issue BREXIT Factsheets

The Chartered Institute of Taxation (CIOT) and the Institute of Chartered Accountants in England and Wales (ICAEW) have issued the first in a series of fact-sheets on the impact of the UK’s withdrawal from The European Union. The main purpose of the first fact-sheet is to outline the purpose and effect of The Taxation (Cross-border […]

ADR agreements with HMRC do not always give taxpayers certainty

ADR agreements do not always give taxpayers certainty The First Tier Tribunal decision in the case of The Serpentine Trust Ltd (‘TST’) http://financeandtax.decisions.tribunals.gov.uk/judgmentfiles/j10680/TC06719.pdf  illustrates how an Alternative Dispute Resolution (ADR) agreement with HMRC may not necessarily give certainty to a taxpayer even though both parties have agreed its terms. TST ran five supporter schemes under […]