Explore the complexities of international tax law with expert guidance tailored for legal practitioners. This topic delves into cross-border tax issues, providing valuable insights into global regulations and their influence on domestic tax practice.
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...
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
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
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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