Commercial service charges—VAT implicationsThis Practice Note is about the VAT treatment of non-residential service charges. General positionService...
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...
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...
Loan capital exemption from stamp dutyDebt which:•qualifies as loan capital (whether it is short or long-term debt), and•satisfies further conditions...
The Budget and Finance Bill processThe Budget is a Parliamentary event at which the Chancellor of the Exchequer makes important announcements relating...
Why have a tax covenant?It is market practice for a tax covenant, also known as a tax deed, to form part of the transaction documents in respect of a...
SDLT group reliefFORTHCOMING CHANGE relating to FA 2008, Sch 36: In its Tax Information and Impact Note (TIIN) on freeports, the government announced...
Where a fixed amount of cash consideration is payable in multiple instalments on a share sale, is any interest payable on the instalments treated as...
SDLT—multiple dwellings reliefMultiple dwellings relief (MDR) applies to certain transactions that involve an acquisition of at least two dwellings or...
The general anti-abuse rule (GAAR)The general anti-abuse rule (the GAAR):•counteracts (by the making of adjustments on a just and reasonable basis by...
Loan capital exemption from stamp dutyDebt which:•qualifies as loan capital (whether it is short or long-term debt), and•satisfies further conditions...
Where a non-residential lease over land in Scotland (in respect of which stamp duty land tax (SDLT) was paid and a return filed) is varied in 2017 to...
Wales: Land transaction tax (LTT)—the basicsThis Practice Note provides an overview of land transaction tax (LTT) which replaced stamp duty land tax...
Scotland: Land and buildings transaction tax (LBTT)—chargeable consideration and rates of LBTTHow is LBTT calculated?The amount of land and buildings...
Scotland: Land and buildings transaction tax (LBTT)—particular transactions and taxpayersFORTHCOMING CHANGE relating to PAIFs and CoACS: The Scottish...
If, on the assignment of a lease for a premium, the rent under the assigned lease exceeds £1,000 a year, is the nil rate band waived in respect of the...
Where a lease of a property in Wales granted under the stamp duty land tax (SDLT) regime becomes a growing lease post-2018, should any additional tax...
When a private limited company transfers shares in itself held in treasury (ie treasury shares) so no stamp duty is payable, does the company need to...
SDLT and partnerships—anti-avoidance and reliefsThis Practice Note gives details of stamp duty land tax (SDLT) anti-avoidance rules and SDLT reliefs...
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