Post-Brexit Customs Regime

With a Brexit deal still out of reach, the UK government has introduced the Taxation (Cross-border Trade) Act 2018 setting out the customs regime for when the UK finally leaves the European Union.  We consider its provisions and explain how it fits in with wider legislation. Read more

Limitation on who is a “Relevant Data Holder”: a snoop too far?

In Wilsons Solicitors LLP v HMRC, the First-tier Tribunal (Tax) held that a law firm was not a "relevant data-holder", and the beneficial ownership information sought by HMRC (in relation to services provided by the firm) was not "relevant data", for the purposes of Schedule 23 Finance Act 2011. Read more