The following Tax news provides comprehensive and up to date legal information on Tax update spring 2025—Tax analysis
The following Tax news provides comprehensive and up to date legal information on Upper Tribunal denies SDLT overpayment relief in failed late MDR claim (L-L-O Contracting Ltd and others v HMRC)
The following Tax news provides comprehensive and up to date legal information on FTT concludes cider supplies did not benefit from temporary reduced VAT rate (JD Wetherspoon PLC v HMRC)
The following Tax news provides comprehensive and up to date legal information on FTT finds that director loan was not written off or released on liquidation (Quillan v HMRC)
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...
VAT treatment of parking facilitiesThis Practice Note is about the VAT treatment of parking facilities.This Practice Note contains references to EU...
The double taxation treaty passport scheme (DTTP scheme)The double taxation treaty passport scheme (DTTP scheme) enables a borrower to apply for and...
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...
Corporation tax relief for employee share and share option acquisitionsAn employing company is entitled to corporation tax relief, under a specific set of rules in the Corporation Tax Act 2009 (CTA 2009), in relation to:•the acquisition of shares (including on exercise of a share option)•by an
How employment income is taxed—concept of general earningsThe UK has a comprehensive code for the taxation of employment income. This Practice Note deals with the basic principles of income tax on employment income and how they apply to earnings. It should be borne in mind that any type of reward
Scope of the PAYE systemThe Pay As You Earn (PAYE) system is the means by which an employer or pension provider makes certain statutory deductions from an employee’s or pensioner’s income. These include deductions for the employee’s liability to income tax and National Insurance contributions
Convertible securities—tax treatmentThis Practice Note explains the income tax treatment of convertible securities. The definition of convertible securities is set out in Practice Note: Convertible securities—definition.The basic effect of the rules applying to convertible securities (or an interest
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