Tax analysis: In Newell v HMRC the First-tier Tax Tribunal (FTT) upheld a taxpayer’s appeal against HMRC’s decision to restrict his VAT recovery due to the receipt of outside the scope income in the form of payments under the renewable heat incentive (RHI) scheme for Northern Ireland.
Sign in or take a trial to read the full analysis.
To continue reading this news article, as well as thousands of others like it, sign in to LexisPSL or register for a free trial
EXISTING USER? SIGN IN
TAKE A FREE TRIAL
Take a free trial
Free trials are only available to individuals based in the UK
Complete all the fields above to proceed to the next step.
**Trials are provided to all LexisPSL and LexisLibrary content, excluding Practice Compliance, Practice Management and Risk and Compliance, subscription packages are tailored to your specific needs. To discuss trialling these LexisPSL services please email customer service via our online form. Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
Pre-action disclosure—the applicationThis Practice Note provides guidance on CPR 31.16 pre-action disclosure applications, where the applicant and respondent are likely to be parties to subsequent proceedings. It provides guidance on how to make such an application for disclosure before proceedings
Escrow accounts and escrow agreementsThis Practice Note examines why parties involved in a construction project may enter into an escrow agreement (or escrow deed) to set up an escrow account. It looks at the benefits of paying funds into escrow, how an escrow account operates and the provisions
Nuisance—establishing a claim for private nuisancePrivate nuisance—what situations can give rise to a claim?Private nuisance normally involves interference with the claimant’s enjoyment of their land, usually by noise or smell or by the causing of actual physical damage to their property. In
EL/PL claims in the portal—a practical guide (Stage 1)This Practice Note provides an overview of the Pre-Action Protocol for Low Value Personal Injury (Employers’ Liability and Public Liability) Claims from 31 July 2013 (the EL/PL protocol) in particular Stage 1 of the process. For guidance on Stage
0330 161 1234
To view our latest legal guidance content,sign-in to Lexis®PSL or register for a free trial.