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.
This week's edition of Tax weekly highlights includes: (1) publication of the Finance Bill 2027, (2) a reminder of our full Budget 2026 coverage and...
Tax analysis: The government published Finance Bill 2027, also known as Finance Bill 2026–27 (FB 2027), on 4 November 2026....
Andrew Hubbard and tax experts from Tolley and LexisNexis examine the key announcements, uncover the details behind the headlines and provide...
Tax analysis: In Portsmouth City Council v HMRC, the First-tier Tax Tribunal (FTT) dismissed the taxpayer’s appeal against HMRC’s rejection of claims...
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...
If a rentcharge is shown as being informally exonerated on title information, does this apply to the current registered owner? Or does the informal exoneration only apply to the parties to the document which informally exonerated the rentcharge?This Q&A considers the situation where, at some point
Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
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
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