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...
Penalties for failure to notify a liability to taxFORTHCOMING CHANGE: HMRC has consulted on proposals to amend the rules in Schedule 41 to the Finance Act 2008 on penalties for failure to notify, as part of a number of measures aimed at 'tackling the hidden economy'. The intention is to deter
When a non-UK company has a UK permanent establishment or becomes UK tax resident, how and when must it inform Companies House and HMRC? What happens if the deadline is not met?Companies HouseThe statutory rules in relation to overseas companies are set out in Part 34 of the Companies Act 2006 (CA
Direct recovery of tax debts (DRD)FORTHCOMING CHANGE: on the 27 April 2023 Tax Administration and Maintenance Day, the government published a summary of responses to its 2021 call for evidence entitled ‘Modernising debt collection for non-paying businesses’. The summary of responses notes that the
Statutory clearancesVarious tax provisions include a procedure under which a taxpayer can apply for a clearance from HM Revenue & Customs (HMRC) in respect of a specific point. The table in this Practice Note:•lists some of the key statutory clearances available and in respect of which HMRC
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