Commercial service charges—VAT implicationsThis Practice Note is about the VAT treatment of non-residential service charges. General positionService...
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...
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...
Loan capital exemption from stamp dutyDebt which:•qualifies as loan capital (whether it is short or long-term debt), and•satisfies further conditions...
The Budget and Finance Bill processThe Budget is a Parliamentary event at which the Chancellor of the Exchequer makes important announcements relating...
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...
SDLT group reliefFORTHCOMING CHANGE relating to FA 2008, Sch 36: In its Tax Information and Impact Note (TIIN) on freeports, the government announced...
Wales: Land transaction tax (LTT)—the basicsThis Practice Note provides an overview of land transaction tax (LTT) which replaced stamp duty land tax...
Scotland: Land and buildings transaction tax (LBTT)—chargeable consideration and rates of LBTTHow is LBTT calculated?The amount of land and buildings...
Scotland: Land and buildings transaction tax (LBTT)—particular transactions and taxpayersFORTHCOMING CHANGE relating to PAIFs and CoACS: The Scottish...
Tax—devolution trackerThe tracker is split into two main parts:•tracking by country, which is split down into:◦Wales◦Scotland, and◦Northern Ireland,...
Scottish landfill taxWhat is Scottish landfill tax?Scottish landfill tax (SLfT) is an environmental tax administrated by Revenue Scotland with support...
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