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2017–18—Budget, Finance Bill and Spring Statement

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Latest Tax News

FTT decides documents were in company’s de facto power to obtain (One Call Insurance Services v HMRC)

FTT decides documents were in company’s de facto power to obtain (One Call Insurance Services v HMRC)

The following Private Client news provides comprehensive and up to date legal information on FTT decides documents were in company’s de facto power to obtain (One Call Insurance Services v HMRC)

Tax weekly highlights—23 June 2022

Tax weekly highlights—23 June 2022

The following Tax news provides comprehensive and up to date legal information on Tax weekly highlights—23 June 2022

Split contract scheme notifiable under DOTAS (HMRC v AML Tax (UK) Ltd)

Split contract scheme notifiable under DOTAS (HMRC v AML Tax (UK) Ltd)

The following Private Client news provides comprehensive and up to date legal information on Split contract scheme notifiable under DOTAS (HMRC v AML Tax (UK) Ltd)

FTT applies Agbabiaka judgment and seeks taxpayer’s consent to proceed without his attendance (Medhurst v HMRC)

FTT applies Agbabiaka judgment and seeks taxpayer’s consent to proceed without his attendance (Medhurst v HMRC)

The following Private Client news provides comprehensive and up to date legal information on FTT applies Agbabiaka judgment and seeks taxpayer’s consent to proceed without his attendance (Medhurst v HMRC)

Featured Tax content

Direct tax treatment of damages and compensation payments

Direct tax treatment of damages and compensation payments

Direct tax treatment of damages and compensation paymentsWhere a dispute is brought to an end by a payment of damages or compensation, whether under a...

The double taxation treaty passport scheme (DTTP scheme)

The double taxation treaty passport scheme (DTTP scheme)

The double taxation treaty passport scheme (DTTP scheme)The double taxation treaty passport scheme (DTTP scheme) enables a borrower to apply for and...

Tax incentives for individuals investing in AIM companies

Tax incentives for individuals investing in AIM companies

Tax incentives for individuals investing in AIM companiesVarious tax incentives are available to individuals investing in unlisted shares and...

Partnerships and VAT

Partnerships and VAT

Partnerships and VATA general partnership is treated, for VAT purposes, as though it were a separate taxable person.This note is about:•the nature of...

Practice notes

Partnership losses

Partnership lossesThis Practice Note is about the calculation and use of losses (other than capital losses) made by general partnerships, limited...
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16th Nov
Practice notes

Capital gains for connected persons

Capital gains for connected personsThe capital gains legislation includes specific provisions for persons who are connected with one another. These...
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16th Nov
Practice notes

Taxation of trading profits—basis, receipts and deductions

Taxation of trading profits—basis, receipts and deductionsOnce a company has established that it has a trade (for which see Practice Note: What is a...
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16th Nov
Practice notes

Directive for administrative cooperation in the field of taxation (DAC)—FAQs

Directive for administrative cooperation in the field of taxation (DAC)—FAQsWhat is the directive for administrative cooperation (DAC)?In 2011, the...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 16th Nov
Practice notes

Taxation of general partnerships

Taxation of general partnershipsThis Practice Note is about the tax treatment of a general partnership formed under English law (as opposed to a...
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16th Nov
Practice notes

Disguised investment management fee rules

Disguised investment management fee rulesThis Practice Note describes the tax code applicable to fund managers—the disguised investment management fee...
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Produced in partnership with Emily Clark of Travers Smith 19th Apr
Practice notes

Wales: Land transaction tax (LTT)—particular transactions and taxpayers

Wales: Land transaction tax (LTT)—particular transactions and taxpayersLand transaction tax (LTT) replaced stamp duty land tax (SDLT) in Wales with...
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Produced in partnership with Andrew Evans 19th Apr
Practice notes

SDLT—notifiable transactions

SDLT—notifiable transactionsThis Practice Note considers the steps to take in relation to SDLT once it is established there is a chargeable...
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16th Nov
Practice notes

Non-statutory clearances

Non-statutory clearancesCoronavirus (COVID-19): HMRC are unable to accept non-statutory clearance applications made by post due to COVID-19....
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16th Nov
Practice notes

What is interest?

What is interest?Interest is an important concept in UK tax law. Specifically, an obligation to withhold UK income tax applies to payments of certain...
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16th Nov
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...
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16th Nov
Practice notes

Stamp duty reliefs

Stamp duty reliefsFORTHCOMING CHANGE relating to electronic stamping becomes permanent on 19 July 2021: With effect from 19 July 2021, the electronic...
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16th Nov
Practice notes

SDLT—common lease transactions

SDLT—common lease transactionsThis Practice Note provides an overview of the stamp duty land tax (SDLT) treatment of the following common lease...
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16th Nov
Q&As

In a liquidation demerger involving a hive-up of assets to a ‘Liquidation Holdco’, does a capital gains degrouping charge arise?

In a liquidation demerger involving a hive-up of assets to a ‘Liquidation Holdco’, does a capital gains degrouping charge arise?The capital gains...
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16th Nov
Practice notes

Tax controversy—Japan—Q&A guide

Tax controversy—Japan—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to tax controversy in Japan published as part of the...
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16th Nov
Practice notes

What is a rights issue?

What is a rights issue?This practice note explains what a rights issue is.For more information on the corporate law aspects of rights issues,...
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16th Nov

Popular documents

Commercial Property Standard Enquiries (CPSE)—environmental and health and safety enquiries

Commercial Property Standard Enquiries (CPSE)—environmental and health and safety enquiries

Commercial Property Standard Enquiries (CPSEs) are industry standard pre-contract enquiries used in commercial property transactions. CPSEs are endorsed by the British Property Federation and are free to use. The CPSEs include specific environmental enquiries at enquiry 15 and there are several

Directors’ remuneration

Directors’ remuneration

Directors’ remunerationCompany directors are not, by virtue only of their office as director, automatically entitled under company law to remuneration for services as a director or to reimbursement of expenses incurred in rendering such services. Power to pay directors remuneration for their

Mortgagees and tenants

Mortgagees and tenants

Mortgagee’s consent to grant of leaseIf a property is subject to a mortgage that prohibits leasing without the mortgagee’s consent, then written evidence of consent must be obtained prior to completion of the lease. On the grant of an underlease, mortgagee’s consent in respect of any mortgage over

What is a certificate of title?

What is a certificate of title?

A certificate of title (also known as a certificate on title) is a particular species of report on title.When solicitors are instructed to investigate title to land (for instance, when land is being acquired or offered up as security), they will write a report on title for their client, which sets