Navigate the intricate landscape of property taxation with expert insights tailored for real estate transactions. Our in-depth resources cover everything from Stamp Duty Land Tax (SDLT) calculations to Capital Gains Tax (CGT) implications, equipping legal practitioners with the tools needed to advise clients effectively and ensure compliance. Stay ahead in the ever-evolving sphere of real estate tax law.
Tax analysis: In HMRC v Boehringer Ingelheim Ltd, the Upper Tribunal (UT) decided that payments made by a supplier to a customer only represented a...
Tax analysis: In HMRC v Colchester Institute Corporation, the Court of Appeal decided that government funding Colchester Institute Corporation (CIC)...
Tax analysis: Following an announcement made at the 2025 Budget, the government has published a consultation on its proposals to significantly expand...
Tax analysis: In R (on the application of Rokos) v HMRC, the High Court (Mrs Justice Foster) dismissed the taxpayer’s claim for judicial review of...
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...
Commercial service charges—VAT implicationsThis Practice Note is about the VAT treatment of non-residential service charges. General positionService charges are typically payable to the landlord under a lease or licence, in the same way as rent, and in this case they follow the same VAT treatment as
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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