Navigating the complexities of stamp and transfer taxes requires up-to-date knowledge and precision. Our comprehensive guidance equips legal practitioners with the insights needed to ensure compliance and optimise outcomes for clients. Stay ahead with expert advice on managing the nuances of these critical tax areas.
This week's edition of Tax weekly highlights includes: (1) a reminder that 6 April is the start of a new tax year and also the commencement date for...
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...
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...
Clawback of SDLT group reliefExemption from SDLT can be claimed for land transactions between bodies corporate which are members of the same group for SDLT purposes at the effective date (generally, completion) of their intra-group land transaction. For more information, see Practice Notes:•SDLT
What does stamp duty apply to?FORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework: Following the call for evidence in 2020, the resulting outcome published in 2021 and consideration by the relevant HMRC and industry working group, the government again sought views
Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a
If a rentcharge is shown as being informally exonerated on title information, does this apply to the current registered owner? Or does the informal exoneration only apply to the parties to the document which informally exonerated the rentcharge?This Q&A considers the situation where, at some
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