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Latest Tax News

HMRC settles US$1bn General Electric tax fraud lawsuit

HMRC settles US$1bn General Electric tax fraud lawsuit

The following Private Client news provides comprehensive and up to date legal information on HMRC settles US$1bn General Electric tax fraud lawsuit

Tax weekly highlights—16 September 2021

Tax weekly highlights—16 September 2021

The following Tax news provides comprehensive and up to date legal information on Tax weekly highlights—16 September 2021

Taxpayer was not carrying on a business for VAT purposes (Babylon Farm Ltd v HMRC)

Taxpayer was not carrying on a business for VAT purposes (Babylon Farm Ltd v HMRC)

The following Tax news provides comprehensive and up to date legal information on Taxpayer was not carrying on a business for VAT purposes (Babylon Farm Ltd v HMRC)

SEIS relief available to a company that filed the wrong compliance statement (Fashion On The Block Ltd v HMRC)

SEIS relief available to a company that filed the wrong compliance statement (Fashion On The Block Ltd v HMRC)

The following Tax news provides comprehensive and up to date legal information on SEIS relief available to a company that filed the wrong compliance statement (Fashion On The Block Ltd v HMRC)

Featured Tax content

VAT definition

VAT definition

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Capital allowances on property sales—pre-contract enquiries

Capital allowances on property sales—pre-contract enquiries

Capital allowances on property sales—pre-contract enquiriesThis Practice Note is about capital allowance-related pre-contract enquiries on a property...

VAT treatment of parking facilities

VAT treatment of parking facilities

VAT treatment of parking facilitiesThis Practice Note is about the VAT treatment of parking facilities.Why does this matter?Charges for parking are...

Enhanced capital allowances

Enhanced capital allowances

Enhanced capital allowancesWhat is an enhanced capital allowance?An enhanced capital allowance (ECA) is a tax relief for businesses on their...

Practice notes

VAT on composite supplies

VAT on composite suppliesSingle composite supplies vs multiple suppliesWhere a supply comprises a number of different elements with varying VAT...
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Produced in partnership with Martin Shah and Gary Barnett of Simmons & Simmons LLP 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...
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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...
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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...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 19th May
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Practice notes

Tax considerations on a loan agreement—the tax gross up clause

Tax considerations on a loan agreement—the tax gross up clauseIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with Eloise Walker of Pinsent Masons 19th May
Precedents

Clause—tax gross up—commercial agreements

1 Withholding and grossing up 1.1 All sums payable under this [Agreement] by or on behalf of any party (for the...
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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...
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19th May
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...
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Produced in partnership with Martin Wilson 19th May
Practice notes

Loan capital exemption from stamp duty

Loan capital exemption from stamp dutyDebt which:•qualifies as loan capital (whether it is short or long-term debt), and•satisfies further conditions...
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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...
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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...
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Produced in partnership with Zoe Feller of Bird & Bird 19th May
Q&As

Corporate redomiciliation—can a non-UK company redomicile into the UK?

Corporate redomiciliation—can a non-UK company redomicile into the UK?It is possible for a non-UK incorporated company to redomicile to the UK....
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19th May
Practice notes

Why have a tax covenant?

Why have a tax covenant?It is market practice for a tax covenant, also known as a tax deed, to form part of the transaction documents in respect of a...
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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)...
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Produced in partnership with Anne Fairpo of Temple Tax Chambers 19th May
Practice notes

Transfer of a trade under common ownership

Transfer of a trade under common ownershipSometimes the restructuring of a business will involve a company transferring an existing trade to a...
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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...
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19th May

Most recent Coronavirus (COVID-19) content

Q&As

Coronavirus (COVID-19)—what are the potential tax consequences of working remotely, including cross-border employment tax issues?

Coronavirus (COVID-19)—what are the potential tax consequences of working remotely, including cross-border employment tax issues?As a result of...
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Produced in partnership with Laura Allwright of Simmons & Simmons and Darren Oswick of Simmons & Simmons 17th Sep
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Practice notes

Electronic bundles in civil proceedings

Electronic bundles in civil proceedingsEffective preparation of bundles is an essential element of a smooth, orderly hearing and something which...
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Produced in partnership with Quinn Emanuel Urquhart & Sullivan UK LLP 17th Sep
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Practice notes

Coronavirus (COVID-19) and tax—impact on tax appeals and tax tribunals

Coronavirus (COVID-19) and tax—impact on tax appeals and tax tribunalsAppeals and applications to the First-tier Tribunal and Upper Tribunal are both...
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16th Sep
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Practice notes

Coronavirus (COVID-19)—tax implications

Coronavirus (COVID-19)—tax implicationsThe government has announced a number of measures in response to the coronavirus (COVID-19) crisis either that...
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15th Sep
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Practice notes

Coronavirus (COVID-19)—impact on annual accounts and reports

Coronavirus (COVID-19)—impact on annual accounts and reportsBackgroundThis Practice Note considers the impact that the coronavirus (COVID-19) pandemic...
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14th Sep
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Q&As

What are the implications of the coronavirus (COVID-19) pandemic on the economic substance regimes of the Crown Dependencies and Overseas Territories?

What are the implications of the coronavirus (COVID-19) pandemic on the economic substance regimes of the Crown Dependencies and Overseas...
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6th Sep
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Q&As

Coronavirus (COVID-19)—what is the potential impact on transfer pricing?

Coronavirus (COVID-19)—what is the potential impact on transfer pricing?There are a range of issues that could arise for transfer pricing purposes,...
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Produced in partnership with Kapisha Vyas of Simmons & Simmons and Tomoko Ikawa of Simmons & Simmons 6th Sep
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Practice notes

Coronavirus (COVID–19)—impact on company filing and administrative procedures

Coronavirus (COVID–19)—impact on company filing and administrative proceduresThis Practice Note summarises the key ways in which company filing and...
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25th Aug
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Practice notes

Taxation of coronavirus (COVID-19) government support payments

Taxation of coronavirus (COVID-19) government support paymentsDuring the coronavirus (COVID-19) pandemic, the UK government announced a series of...
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19th Aug
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Q&As

Is there any saving provision under the current SDLT holiday rules for a transaction which has exchanged before 31 March 2021 but which completes after that date, due to unforeseen delays ie coronavirus (COVID-19) related?

Is there any saving provision under the current SDLT holiday rules for a transaction which has exchanged before 31 March 2021 but which completes...
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16th Aug
Q&As

Will days that an individual is forced to spend in the UK because of travel restrictions fall within the ‘exceptional circumstances’ exception under the statutory residence test?

Will days that an individual is forced to spend in the UK because of travel restrictions fall within the ‘exceptional circumstances’ exception under...
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16th Aug
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Q&As

Can an employee who does not have a UK contract of employment be placed on furlough under the coronavirus (COVID-19) job retention scheme?

Can an employee who does not have a UK contract of employment be placed on furlough under the coronavirus (COVID-19) job retention scheme?This Q&A...
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16th Aug
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Q&As

Can a non-UK organisation with employees apply for a grant under the coronavirus (COVID-19) job retention scheme if it has created and started a pay as you earn payroll scheme on or before 28 February 2020 and has a UK bank account?

Can a non-UK organisation with employees apply for a grant under the coronavirus (COVID-19) job retention scheme if it has created and started a pay...
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16th Aug
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Q&As

Coronavirus (COVID-19)—what are the potential VAT consequences of cancelling or aborting contracts due to coronavirus?

Coronavirus (COVID-19)—what are the potential VAT consequences of cancelling or aborting contracts due to coronavirus?Government recommendations on...
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Produced in partnership with Bryn Reynolds of Simmons & Simmons and Jo Crookshank of Simmons & Simmons 16th Aug
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Q&As

Coronavirus (COVID-19)—what is the impact of the coronavirus-related restrictions on corporate tax residence and permanent establishments?

Coronavirus (COVID-19)—what is the impact of the coronavirus-related restrictions on corporate tax residence and permanent establishments?Any...
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Produced in partnership with Martin Shah of Simmons & Simmons 16th Aug
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Practice notes

Coronavirus Job Retention Bonus Scheme [Archived]

Coronavirus Job Retention Bonus Scheme [Archived]ARCHIVED: This archived Practice Note is not maintained and is for background information only.UPDATE...
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11th Aug
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Practice notes

Coronavirus Job Retention Scheme (revised version 1 July to 31 October 2020)

Coronavirus Job Retention Scheme (revised version 1 July to 31 October 2020)This Practice Note considers the ‘flexible furloughing’, revised version...
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11th Aug
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Practice notes

Self-Employment Income Support Scheme

Self-Employment Income Support SchemeUPDATE (4/8/21): There has been a modification to the turnover test in relation to certain partnerships, the...
Read More >
11th Aug
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Popular documents

Contract variation

Contract variation

Contract variationThis Practice Note summarises the law, guidance and practice relating to the variation of contracts and deeds. It explains how a contract or deed can be varied in writing, orally or by conduct, and also considers unilateral variation, waiver and sustained minor breach. It sets out

Methods of statutory interpretation used to resolve ambiguities in legislation

Methods of statutory interpretation used to resolve ambiguities in legislation

Methods of statutory interpretation used to resolve ambiguities in legislationIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s withdrawal from the EU. At this point in time (referred to in UK law as ‘IP

Arbitration agreements—definition, purpose and interpretation

Arbitration agreements—definition, purpose and interpretation

Arbitration agreements—definition, purpose and interpretationThis Practice Note considers the nature and scope of arbitration agreements with a particular focus on arbitration agreements pursuant to the law of England and Wales, although it also discusses the concept from an international

Common law offence of false imprisonment

Common law offence of false imprisonment

Common law offence of false imprisonmentThe offence of false imprisonmentFalse imprisonment is a common law offence but it is more common as a civil action in tort (see Practice Note: False imprisonment).It is triable only on indictment. It may be classified in class 2A, 2B or 3 in accordance with