Navigating the complexities of personal income tax requires keen insight and strategic planning. This space provides in-depth guidance on managing individual tax liabilities, understanding current regulations, and optimising tax positions. Whether dealing with residency issues, income tax returns, or relief claims, here you'll find expert advice tailored for legal practitioners specialising in tax to ensure compliance and efficiency for your clients.
Tax analysis: In British Institute of Technology Ltd v HMRC, the First-tier Tax Tribunal (FTT) refused HMRC’s application to strike out appeals...
Tax analysis: In Krason v HMRC, the First-Tier Tax Tribunal (FTT) cancelled penalties for inaccuracies in relation to a remuneration trust scheme. As...
Tax analysis: In Jonathan Nuttall and another v HMRC, the First-tier Tax Tribunal (FTT) allowed the taxpayers’ appeals against landfill tax...
This week's edition of Tax weekly highlights includes: (1) the FTT’s decision in PGMOL, (2) HMRC’s latest Stakeholder Digest, and (3) new guidance on...
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
What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of a
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
Contributory negligence in personal injury claimsContributory negligence is a partial defence which can lead to a discount in damages.Other defences may also be relevant. See Practice Notes: Did the claimant consent to the risk of injury? and Was the claimant involved in an illegal activity?If a
0330 161 1234