The following Tax news provides comprehensive and up to date legal information on Tax update spring 2025—Tax analysis
The following Tax news provides comprehensive and up to date legal information on Upper Tribunal denies SDLT overpayment relief in failed late MDR claim (L-L-O Contracting Ltd and others v HMRC)
The following Tax news provides comprehensive and up to date legal information on FTT concludes cider supplies did not benefit from temporary reduced VAT rate (JD Wetherspoon PLC v HMRC)
The following Tax news provides comprehensive and up to date legal information on FTT finds that director loan was not written off or released on liquidation (Quillan v HMRC)
Direct tax treatment of damages and compensation paymentsWhere a dispute is brought to an end by a payment of damages or compensation, whether under a...
VAT treatment of parking facilitiesThis Practice Note is about the VAT treatment of parking facilities.This Practice Note contains references to EU...
The double taxation treaty passport scheme (DTTP scheme)The double taxation treaty passport scheme (DTTP scheme) enables a borrower to apply for and...
What is an intangible fixed asset?Part 8 of the Corporation Tax Act 2009 (CTA 2009) is a specific corporation tax regime that applies exclusively to...
Tax issues on deferred consideration and asset salesIn an asset sale, the buyer selects and purchases from the seller only those assets and liabilities it wishes to acquire. Sometimes, an asset sale is the sale of an entire business (ie all the assets that form part of, and are used in, that
Insured M&A transactions—a tax lawyer's guideThis Practice Note is about the practical issues that a tax lawyer should consider when advising on an M&A transaction, structured as a share sale, where one of the parties will be taking out either warranty and indemnity (W&I) insurance, or
Depreciatory transactions and dividend strippingThe rules dealing with depreciatory transactions and dividend stripping are anti-avoidance provisions.They target the artificial transfer of value out of a company by either:•a transfer of assets from one member of a group to another otherwise than for
Tax issues on deferred consideration and share salesThe way consideration payable for the acquisition of shares is structured is not always straightforward. In many cases payment can be delayed, deferred or made conditional pending the satisfaction of some contingency.In most cases, this will be
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