Navigate the complexities of tax law enforcement with clear strategies and insights. This topic gives your team comprehensive guidance on counteracting tax avoidance schemes, ensuring compliance and mitigating risks. Delve into practical tips, case studies, and legislative updates to fortify your expertise in anti-avoidance measures.
Tax analysis: On Legislation Day, 13 July 2026, the government published draft provisions for inclusion in Finance Bill 2027 (FB 2027, also known as...
Private Client analysis: On Legislation Day, 13 July 2026, the government published draft provisions to be included in Finance Bill 2027 (FB 2027,...
Tax analysis: In St Patrick's International College & Ors Ltd v HMRC, the Court of Appeal held that the UK’s exclusion of alternative higher education...
HMRC has updated VAT Notice 700/17 to revise its guidance on claiming input tax for funded pension scheme expenditure. The changes update sections...
VAT treatment of damages and compensation paymentsA damages or compensation payment may attract VAT. This depends on exactly what the payment is for....
The double taxation treaty passport scheme (DTTP scheme)The double taxation treaty passport scheme (DTTP scheme) enables a borrower to apply for and...
What are capital allowances and capital expenditure?What are capital allowances?Capital allowances are the means by which tax relief is given for some...
If the words ‘exclusive of VAT’ are omitted from the definition of annual rent, but there is a VAT clause stating: ‘Where this lease requires the...
What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of a
Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application
Glossary—Latin legal termsDespite attempts in recent years to simplify the language used in legal cases, there are still a number of Latin phrases commonly used in personal injury claims. The following Latin phrases are listed in alphabetical order:Latin
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