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Latest Tax News

SDLT—no MDR for land with planning permission (Ladson Preston and AKA Developments v HMRC)

SDLT—no MDR for land with planning permission (Ladson Preston and AKA Developments v HMRC)

The following Private Client news provides comprehensive and up to date legal information on SDLT—no MDR for land with planning permission (Ladson Preston and AKA Developments v HMRC)

Tax weekly highlights—22 July 2021

Tax weekly highlights—22 July 2021

The following Tax news provides comprehensive and up to date legal information on Tax weekly highlights—22 July 2021

Bonus payments received by LLP members were earnings from previous employment (Charles Tyrwhitt LLP v HMRC)

Bonus payments received by LLP members were earnings from previous employment (Charles Tyrwhitt LLP v HMRC)

The following Tax news provides comprehensive and up to date legal information on Bonus payments received by LLP members were earnings from previous employment (Charles Tyrwhitt LLP v HMRC)

Court of Appeal rules that third-party loan servicing is liable to VAT (Target Group Ltd v HMRC)

Court of Appeal rules that third-party loan servicing is liable to VAT (Target Group Ltd v HMRC)

The following Tax news provides comprehensive and up to date legal information on Court of Appeal rules that third-party loan servicing is liable to VAT (Target Group Ltd v HMRC)

Featured Tax content

VAT definition

VAT definition

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Capital allowances on property sales—pre-contract enquiries

Capital allowances on property sales—pre-contract enquiries

Capital allowances on property sales—pre-contract enquiriesThis Practice Note is about capital allowance-related pre-contract enquiries on a property...

VAT treatment of parking facilities

VAT treatment of parking facilities

VAT treatment of parking facilitiesThis Practice Note is about the VAT treatment of parking facilities.Why does this matter?Charges for parking are...

VAT—what is a transfer of a business as a going concern?

VAT—what is a transfer of a business as a going concern?

VAT—what is a transfer of a business as a going concern?IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...

Practice notes

Property authorised investment funds (PAIFs)—summary

Property authorised investment funds (PAIFs)—summaryThe regime for property authorised investment funds (PAIFs) was introduced in 2008.It created a...
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Produced in partnership with Martin Shah of Simmons & Simmons LLP based on material originally written by Charles Goddard of Rosetta Tax LLP 19th May
Practice notes

Share sale or asset sale—tax considerations

Share sale or asset sale—tax considerationsThe sale of a company's business can be structured as either:•a sale of assets owned by the company (an...
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19th May
Practice notes

SDLT—deeds of rectification

SDLT—deeds of rectificationStamp duty land tax (SDLT) ceased to apply to any land transaction involving any interests in or over land in Scotland from...
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19th May
Practice notes

VAT treatment of damages and compensation payments

VAT treatment of damages and compensation paymentsFORTHCOMING CHANGE: HMRC is in the process of revising Revenue and Customs Brief 12 (2020) on the...
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19th May
tag iconIn-house
Practice notes

Key tax consequences of an insolvent liquidation

Key tax consequences of an insolvent liquidationThis Practice Note outlines:•the main corporation tax consequences when a UK incorporated company...
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Produced in partnership with Julia Fox of Deloitte LLP and Anthony Davis 19th May
tag iconIn-house
Practice notes

Amortisation of intangible fixed assets

Amortisation of intangible fixed assetsWhere a company acquires (or otherwise incurs capitalised expenditure upon) an intangible fixed asset that...
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Produced in partnership with Anne Fairpo of Temple Tax Chambers 19th May
Practice notes

EIS—deferred gain becomes chargeable to CGT

EIS—deferred gain becomes chargeable to CGTCoronavirus (COVID-19): In response to the coronavirus (COVID-19) pandemic, the government introduced a...
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19th May
Practice notes

Property holding structures—SDLT and VAT treatment of a Jersey Property Unit Trust (JPUT)

Property holding structures—SDLT and VAT treatment of a Jersey Property Unit Trust (JPUT)IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the...
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19th May
Practice notes

Corporation tax—connected persons

Corporation tax—connected personsThis Practice Note looks at the meaning of connected persons within sections 1122 and 1123 of the Corporation Tax Act...
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19th May
Practice notes

Property holding structures—direct tax treatment of a Jersey property unit trust (JPUT)

Property holding structures—direct tax treatment of a Jersey property unit trust (JPUT)STOP PRESS relating to property rich collective investment...
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19th May
Practice notes

Commercial service charges—VAT implications

Commercial service charges—VAT implicationsThis Practice Note is about the VAT treatment of non-residential service charges. General positionService...
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Produced in partnership with Martin Scammell 19th May
Practice notes

Offshore receipts in respect of intangible property (ORIP)

Offshore receipts in respect of intangible property (ORIP)Since 6 April 2019, a person that is neither UK tax resident nor resident in a full treaty...
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19th May
Precedents

Clause—tax gross up—commercial agreements

1 Withholding and grossing up 1.1 All sums payable under this [Agreement] by or on behalf of any party (for the...
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19th May
Practice notes

Taxation of UK LLPs

Taxation of UK LLPsA UK limited liability partnership (LLP) is a body corporate for company law purposes, but is generally taxed as though it were a...
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19th May
Practice notes

Capital reduction demergers

Capital reduction demergersThe reasons why a company might carry out a demerger, and the different ways in which a demerger may be structured, are...
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Produced in partnership with Zoe Feller of Bird & Bird 19th May
Practice notes

R&D capital allowances

R&D capital allowancesFORTHCOMING CHANGE: At Spring Budget 2021, the government announced a wide-ranging review of research and development (R&D)...
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Produced in partnership with Anne Fairpo of Temple Tax Chambers 19th May

Most recent International Q&A guides content

Practice notes

Economic substance—Mauritius—Q&A guide

Economic substance—Mauritius—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to economic substance in Mauritius published as...
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2nd Jul
Practice notes

Economic substance—Belize—Q&A guide

Economic substance—Belize—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to economic substance in Belize published as part of...
Read More >
1st Jul
Practice notes

Economic substance—Bermuda—Q&A guide

Economic substance—Bermuda—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to economic substance in Bermuda published as part...
Read More >
1st Jul
Practice notes

Economic substance—Jersey—Q&A guide

Economic substance—Jersey—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to economic substance in Jersey published as part of...
Read More >
1st Jul
Practice notes

Economic substance—Seychelles—Q&A guide

Economic substance—Seychelles—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to economic substance in Seychelles published as...
Read More >
1st Jul
Practice notes

Economic substance—Turks & Caicos Islands—Q&A guide

Economic substance—Turks & Caicos Islands—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to economic substance in Turks &...
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1st Jul
Practice notes

Economic substance—Bahamas—Q&A guide

Economic substance—Bahamas—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to economic substance in Bahamas published as part...
Read More >
1st Jul
Practice notes

Economic substance—Turkey—Q&A guide

Economic substance—Turkey—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to economic substance in Turkey published as part of...
Read More >
1st Jul
Practice notes

Economic substance—British Virgin Islands—Q&A guide

Economic substance—British Virgin Islands—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to economic substance in British...
Read More >
1st Jul
Practice notes

Economic substance—Cayman Islands—Q&A guide

Economic substance—Cayman Islands—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to economic substance in Cayman Islands...
Read More >
1st Jul
Practice notes

Economic substance—Guernsey—Q&A guide

Economic substance—Guernsey—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to economic substance in Guernsey published as part...
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1st Jul
Practice notes

Getting the Deal Through: Economic Substance 2021

Getting the Deal Through: Economic Substance 2021Jurisdictions coveredThe following jurisdictions are covered in this report:Bahamas; Belize; Bermuda;...
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1st Jul
Practice notes

Getting the Deal Through: Tax Controversy 2021

Getting the Deal Through: Tax Controversy 2021Jurisdictions coveredThe following jurisdictions are covered in this report:Austria; Belgium; Brazil;...
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24th Jun
Practice notes

Getting the Deal Through: Structured Finance & Securitisation 2021

Getting the Deal Through: Structured Finance & Securitisation 2021Jurisdictions coveredThe following jurisdictions are covered in this report:Bermuda;...
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24th Jun
Practice notes

Getting the Deal Through: Public M&A 2021

Getting the Deal Through: Public M&A 2021Jurisdictions coveredThe following jurisdictions are covered in this report:Australia; Austria; Bermuda;...
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24th Jun
Practice notes

Getting the Deal Through: Oil Regulation 2021

Getting the Deal Through: Oil Regulation 2021Jurisdictions coveredThe following jurisdictions are covered in this report:Argentina; Brazil; Denmark;...
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23rd Jun
Practice notes

Tax controversy—Greece—Q&A guide

Tax controversy—Greece—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to tax controversy in Greece published as part of the...
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23rd Jun
Practice notes

Tax controversy—Malta—Q&A guide

Tax controversy—Malta—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to tax controversy in Malta published as part of the...
Read More >
23rd Jun
Practice notes

Tax on inbound investment—France—Q&A guide

Tax on inbound investment—France—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to tax on inbound investment in France...
Read More >
22nd Jun
Practice notes

Tax on inbound investment—Malta—Q&A guide

Tax on inbound investment—Malta—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to tax on inbound investment in Malta published...
Read More >
22nd Jun

Popular documents

Liquidated damages in construction contracts

Liquidated damages in construction contracts

Liquidated damages in construction contractsThis Practice Note explains what liquidated and ascertained damages (LADs/LDs) are and their purpose in a building contract. It considers the difference between liquidated damages and general (or unliquidated) damages and looks at the enforceability of

Fraud by false representation

Fraud by false representation

Fraud by false representationFraud by false representationFraud by false representation applies to a broader range of conduct than the offences under the preceding legislation (the Theft Act 1968 (TA 1968)). No gain or loss need actually be made, and no deception need operate on the mind of the

Highways, street works and statutory undertakers

Highways, street works and statutory undertakers

Highways, street works and statutory undertakersCoronavirus (COVID-19): This Practice Note contains guidance on matters that have temporarily been altered to assist in the management of the coronavirus (COVID-19) pandemic. For further information, see: Traffic Orders Procedure (Coronavirus)

Guide to using the Lexis®PSL Employment Schedule of Loss application

Guide to using the Lexis®PSL Employment Schedule of Loss application

Guide to using the Lexis®PSL Employment Schedule of Loss applicationThe automated unfair dismissal schedule of loss is designed to make the preparation of a schedule more efficient, accurate and also easier to update. It:•can be used to create a schedule for a claimant or a counter-schedule for a