Understand the complex landscape of indirect taxes on gambling, where grasping the intricacies of wagering, gaming duties, and compliance is crucial for legal practitioners. Our practical guidance provides detailed insights and effective strategies to help you expertly advise clients in this highly regulated sector. Gain clarity on calculating IPT, exemptions, and compliance requirements to confidently steer your clients through the challenges and opportunities in this specialised field.
Tax analysis: In Professional Game Match Officials Ltd v HMRC, the First-tier Tax Tribunal (FTT) allowed the company’s appeal against PAYE...
Tax analysis: In Kwok, the First-tier Tax Tribunal (FTT) ordered HMRC to pay the taxpayer’s costs of and incidental to the appeal, following HMRC’s...
This week's edition of Tax weekly highlights includes: (1) the NICs Bill receiving Royal Assent, (2) News Analysis articles being published on the...
Tax analysis: In HMRC v MR Currell Limited, the Court of Appeal dismissed HMRC’s appeal that £800,000 contributed to an employee benefit trust (EBT)...
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...
Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a
If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit
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
Template for regulatory references given by SMCR firms and disclosure requirements[Insert addressee details]Dear [insert name][It is our understanding that [insert name of prospective employee] [was an employee of yours between the dates of [insert dates as appropriate] OR is a current employee of
0330 161 1234