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Latest Tax News

SDLT—no MDR for land with planning permission (Ladson Preston and AKA Developments v HMRC)

The following Private Client news provides comprehensive and up to date legal information on SDLT—no MDR for land with planning permission (Ladson Preston and AKA Developments v HMRC)

Tax weekly highlights—22 July 2021

The following Tax news provides comprehensive and up to date legal information on Tax weekly highlights—22 July 2021

Bonus payments received by LLP members were earnings from previous employment (Charles Tyrwhitt LLP v HMRC)

The following Tax news provides comprehensive and up to date legal information on Bonus payments received by LLP members were earnings from previous employment (Charles Tyrwhitt LLP v HMRC)

Court of Appeal rules that third-party loan servicing is liable to VAT (Target Group Ltd v HMRC)

The following Tax news provides comprehensive and up to date legal information on Court of Appeal rules that third-party loan servicing is liable to VAT (Target Group Ltd v HMRC)

Featured Tax content

Taxation of redundancy payments

Taxation of redundancy paymentsRedundancy is one of five ways in which an employment contract may be terminated unilaterally by an employer where such...

VAT definition

...

Property authorised investment funds (PAIFs)—summary

Property authorised investment funds (PAIFs)—summaryThe regime for property authorised investment funds (PAIFs) was introduced in 2008.It created a...

Share sale or asset sale—tax considerations

Share sale or asset sale—tax considerationsThe sale of a company's business can be structured as either:•a sale of assets owned by the company (an...

Practice notes

SDLT—deeds of rectification

SDLT—deeds of rectificationStamp duty land tax (SDLT) ceased to apply to any land transaction involving any interests in or over land in Scotland from...

19th May

Practice notes

What is an intangible fixed asset?

What is an intangible fixed asset?Part 8 of the Corporation Tax Act 2009 (CTA 2009) is a specific corporation tax regime that applies exclusively to...

Produced in partnership with Anne Fairpo of Temple Tax Chambers 19th May

Practice notes

VAT treatment of damages and compensation payments

VAT treatment of damages and compensation paymentsFORTHCOMING CHANGE: HMRC is in the process of revising Revenue and Customs Brief 12 (2020) on the...

19th May

In-house

Practice notes

Key tax consequences of an insolvent liquidation

Key tax consequences of an insolvent liquidationThis Practice Note outlines:•the main corporation tax consequences when a UK incorporated company...

Produced in partnership with Julia Fox of Deloitte LLP and Anthony Davis 19th May

In-house

Practice notes

Amortisation of intangible fixed assets

Amortisation of intangible fixed assetsWhere a company acquires (or otherwise incurs capitalised expenditure upon) an intangible fixed asset that...

Produced in partnership with Anne Fairpo of Temple Tax Chambers 19th May

Practice notes

Corporation tax—connected persons

Corporation tax—connected personsThis Practice Note looks at the meaning of connected persons within sections 1122 and 1123 of the Corporation Tax Act...

19th May

Practice notes

Property holding structures—direct tax treatment of a Jersey property unit trust (JPUT)

Property holding structures—direct tax treatment of a Jersey property unit trust (JPUT)STOP PRESS relating to property rich collective investment...

19th May

Practice notes

Commercial service charges—VAT implications

Commercial service charges—VAT implicationsThis Practice Note is about the VAT treatment of non-residential service charges. General positionService...

Produced in partnership with Martin Scammell 19th May

Practice notes

Offshore receipts in respect of intangible property (ORIP)

Offshore receipts in respect of intangible property (ORIP)Since 6 April 2019, a person that is neither UK tax resident nor resident in a full treaty...

19th May

Practice notes

FATCA in the UK—the UK:US Intergovernmental Agreement: an outline

FATCA in the UK—the UK:US Intergovernmental Agreement: an outlineIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...

Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 19th May

In-house

Practice notes

Section 198 and 199 elections on transactions involving real estate

Section 198 and 199 elections on transactions involving real estateThis Practice Note describes the law and practice relating to elections under...

Produced in partnership with Martin Wilson 19th May

Practice notes

Taxation of UK LLPs

Taxation of UK LLPsA UK limited liability partnership (LLP) is a body corporate for company law purposes, but is generally taxed as though it were a...

19th May

Practice notes

The Budget and Finance Bill process

The Budget and Finance Bill processThe Budget is a Parliamentary event at which the Chancellor of the Exchequer makes important announcements relating...

19th May

Practice notes

Capital reduction demergers

Capital reduction demergersThe reasons why a company might carry out a demerger, and the different ways in which a demerger may be structured, are...

Produced in partnership with Zoe Feller of Bird & Bird 19th May

Practice notes

R&D capital allowances

R&D capital allowancesFORTHCOMING CHANGE: At Spring Budget 2021, the government announced a wide-ranging review of research and development (R&D)...

Produced in partnership with Anne Fairpo of Temple Tax Chambers 19th May

Practice notes

SDLT group relief

SDLT group reliefFORTHCOMING CHANGE relating to FA 2008, Sch 36: In its Tax Information and Impact Note (TIIN) on freeports, the government announced...

19th May

Most recent Anti-avoidance content

Practice notes

Disclosure of tax avoidance schemes—IHT

Disclosure of tax avoidance schemes—IHTFORTHCOMING CHANGE relating to Finance Bill 2021–22: Finance Bill 2021–22 (which is expected to be enacted as...

23rd Jul

Practice notes

Penalties for enablers of defeated tax avoidance schemes

Penalties for enablers of defeated tax avoidance schemesFORTHCOMING CHANGE relating to Finance Bill 2021–22: Finance Bill 2021–22 (which is expected...

23rd Jul

Practice notes

Disclosure of tax avoidance schemes—procedure

Disclosure of tax avoidance schemes—procedureFORTHCOMING CHANGE relating to Finance Bill 2021–22: Finance Bill 2021–22 (which is expected to be...

22nd Jul

Practice notes

Disclosure of tax avoidance schemes—VAT and other indirect taxes (DASVOIT)

Disclosure of tax avoidance schemes—VAT and other indirect taxes (DASVOIT)FORTHCOMING CHANGE relating to Finance Bill 2021–22: Finance Bill 2021–22...

22nd Jul

Practice notes

Promoters of tax avoidance schemes

Promoters of tax avoidance schemesSTOP PRESS relating to Finance Bill 2021: Finance Act 2021 contains a number of measures, taking effect from 10 June...

22nd Jul

Practice notes

Follower notices

Follower noticesSTOP PRESS: Finance Act 2021 has, with effect from Royal Assent, reduced the maximum level of a standard follower notice penalty to...

Produced in partnership with Keith Gordon of Temple Tax Chambers 6th Jul

Practice notes

The general anti-abuse rule (GAAR)

The general anti-abuse rule (GAAR)STOP PRESS: Finance Act 2021 (FA 2021) has, in relation to tax arrangements (within the meaning of the GAAR) entered...

23rd Jun

Practice notes

The GAAR procedure

The GAAR procedureSTOP PRESS: Finance Act 2021 (FA 2021) has, in relation to tax arrangements (within the meaning of the GAAR) entered into at any...

23rd Jun

Practice notes

Ramsay in reverse

Ramsay in reverseLexis®PSL Tax is grateful to Nigel Doran of Macfarlanes LLP for his comments on an earlier draft of this Practice Note. However, the...

22nd Jun

Practice notes

Ramsay and composite transactions

Ramsay and composite transactionsLexis®PSL Tax is grateful to Nigel Doran of Macfarlanes LLP for his comments on an earlier draft of this Practice...

16th Jun

Q&As

Should I consider whether Ramsay applies to my transaction?

Should I consider whether Ramsay applies to my transaction?The Ramsay principle is an approach to statutory interpretation that has been developed by...

6th Jun

Practice notes

Accelerated payment notices

Accelerated payment noticesThe Finance Act 2014 (FA 2014) introduced the concepts of an accelerated payment notice (APN) and a partner payment notice...

Produced in partnership with Keith Gordon of Temple Tax Chambers 5th Jun

Practice notes

Disclosure of tax avoidance schemes—SDLT

Disclosure of tax avoidance schemes—SDLTThis Practice Note describes the rules on the disclosure of tax avoidance schemes (DOTAS) applying to stamp...

5th Jun

Practice notes

Disclosable cross-border tax arrangements—DAC 6

Disclosable cross-border tax arrangements—DAC 6FORTHCOMING CHANGE: As described in this Practice Note, the scope of the UK’s disclosable arrangements...

5th Jun

In-house

Practice notes

Ramsay and prescriptive statutory language

Ramsay and prescriptive statutory languageLexis®PSL Tax is grateful to Nigel Doran of Macfarlanes LLP for his comments on an earlier draft of this...

5th Jun

Practice notes

Disclosure of tax avoidance schemes—VAT (before 1 January 2018) [Archived]

Disclosure of tax avoidance schemes—VAT (before 1 January 2018) [Archived]ARCHIVED: This Practice Note has been archived and is not maintained.This...

5th Jun

Practice notes

Ramsay—reality and legal form

Ramsay—reality and legal formLexis®PSL Tax is grateful to Nigel Doran of Macfarlanes LLP for his comments on an earlier draft of this Practice Note....

5th Jun

Practice notes

Ramsay as a guide to statutory construction

Ramsay as a guide to statutory constructionLexis®PSL Tax is grateful to Nigel Doran of Macfarlanes LLP for his comments on an earlier draft of this...

5th Jun

Practice notes

The GAAR advisory panel

The GAAR advisory panelThe general anti-abuse rule (the GAAR):•counteracts (by the making of adjustments on a just and reasonable basis by HMRC or the...

5th Jun

Practice notes

Disclosure of tax avoidance schemes—income tax, corporation tax, CGT and NICs

Disclosure of tax avoidance schemes—income tax, corporation tax, CGT and NICsThis Practice Note describes the rules on the disclosure of tax avoidance...

5th Jun

Anti-avoidance

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Latest Tax News

SDLT—no MDR for land with planning permission (Ladson Preston and AKA Developments v HMRC)

Tax weekly highlights—22 July 2021

Bonus payments received by LLP members were earnings from previous employment (Charles Tyrwhitt LLP v HMRC)

Court of Appeal rules that third-party loan servicing is liable to VAT (Target Group Ltd v HMRC)

Featured Tax content

Taxation of redundancy payments

VAT definition

Property authorised investment funds (PAIFs)—summary

Share sale or asset sale—tax considerations

Most recent Anti-avoidance content

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Judicial review—time limits and the pre-action protocol

The Financial Assistance Scheme—what are the available benefits?

Common financial covenants

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