SDLT—deeds of rectificationStamp duty land tax (SDLT) ceased to apply to any land transaction involving any interests in or over land in Scotland from...
VAT—triangulationIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following...
Property holding structures—SDLT and VAT treatment of a Jersey Property Unit Trust (JPUT)IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the...
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...
Loan capital exemption from stamp dutyDebt which:•qualifies as loan capital (whether it is short or long-term debt), and•satisfies further conditions...
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...
What is the meaning of ‘possession or control’ in the context of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, SI 2009/273,...
Dealing with a human rights challengeThe Human Rights Act 1998 (HRA 1998) imposes a duty on all public authorities in the UK to act in a manner that...
Appealing beyond the First-tier Tax TribunalFORTHCOMING CHANGE: The Ministry of Justice is consulting on proposals to amend arrangements for obtaining...
Should I appeal to the tax tribunal?This Practice Note has been written by Anne Redston, Barrister. It is her personal view; she is not authorised to...
Privilege in tax casesThis Practice Note has been written by Anne Redston, Barrister. It is her personal view; she is not authorised to speak for the...
Coronavirus (COVID-19) and tax—impact on tax appeals and tax tribunalsAppeals and applications to the First-tier Tribunal and Upper Tribunal are both...
What happens at a tax tribunal hearing?This Practice Note has been written by Anne Redston, Barrister. It is her personal view; she is not authorised...
HMRC review of a decisionThis Practice Note has been written by Anne Redston, Barrister. It is her personal view; she is not authorised to speak for...
Appealing an HMRC decisionCoronavirus (COVID-19) impact on tribunals: For information on the coronavirus implications for appeals to, and hearings at,...
Appeals—options after the First-tier Tax Tribunal decisionThis Practice Note has been written by Anne Redston, Barrister. It is her personal view; she...
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