Other News in Brief 19 May 2017 | KPMG | UK

Other News in Brief

Other News in Brief 19 May 2017

A round up of other news this week.


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The Upper Tribunal (UT) has dismissed the taxpayer’s appeal in The Brain Disorders Research Limited Partnership and another v HMRC [2017] UKUT 176 (TCC). This case considered R&D partnership tax deferral planning which the First-tier Tribunal (FTT) had concluded was a sham. The UT held that the FTT was entitled to reach this conclusion and notably also held that dishonesty is not required for a sham to exist.

UK brands continue to lag significantly behind their US counterparts on customer experience, according to new research by KPMG Nunwood.

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