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Latest Tax News

Tax weekly highlights—29 July 2021

Tax weekly highlights—29 July 2021

The following Tax news provides comprehensive and up to date legal information on Tax weekly highlights—29 July 2021

RTI was available information for the purposes of discovery (Loughrey v HMRC)

RTI was available information for the purposes of discovery (Loughrey v HMRC)

The following Private Client news provides comprehensive and up to date legal information on RTI was available information for the purposes of discovery (Loughrey v HMRC)

The tax implications of hybrid working arrangements

The tax implications of hybrid working arrangements

The following Employment news provides comprehensive and up to date legal information on The tax implications of hybrid working arrangements

Import agent not agent acting in its own name for VAT purposes (Scanwell Logistics (UK) Ltd v HMRC)

Import agent not agent acting in its own name for VAT purposes (Scanwell Logistics (UK) Ltd v HMRC)

The following Tax news provides comprehensive and up to date legal information on Import agent not agent acting in its own name for VAT purposes (Scanwell Logistics (UK) Ltd v HMRC)

Featured Tax content

Taxation of redundancy payments

Taxation of redundancy payments

Taxation of redundancy paymentsRedundancy is one of five ways in which an employment contract may be terminated unilaterally by an employer where such...

Capital allowances on property sales—pre-contract enquiries

Capital allowances on property sales—pre-contract enquiries

Capital allowances on property sales—pre-contract enquiriesThis Practice Note is about capital allowance-related pre-contract enquiries on a property...

VAT treatment of parking facilities

VAT treatment of parking facilities

VAT treatment of parking facilitiesThis Practice Note is about the VAT treatment of parking facilities.Why does this matter?Charges for parking are...

Enhanced capital allowances

Enhanced capital allowances

Enhanced capital allowancesWhat is an enhanced capital allowance?An enhanced capital allowance (ECA) is a tax relief for businesses on their...

Q&As

Two employees have been issued shares and entered into a section 431 election respectively. The date of the signatures is the date the shares are shown at Companies House as being issued. However, where the form requires the date the shares were acquired by the employee, a date has not been inserted. Does this invalidate the section 431 election?

Two employees have been issued shares and entered into a section 431 election respectively. The date of the signatures is the date the shares are...
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19th May
Practice notes

VAT—what is a transfer of a business as a going concern?

VAT—what is a transfer of a business as a going concern?IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with Cathya Djanogly 19th May
Practice notes

SDLT—deeds of rectification

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...
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19th May
Practice notes

VAT—triangulation

VAT—triangulationIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following...
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Produced in partnership with John Fuszard of Sagars Accountants Ltd 19th May
Practice notes

VAT treatment of damages and compensation payments

VAT treatment of damages and compensation paymentsFORTHCOMING CHANGE: HMRC is in the process of revising Revenue and Customs Brief 12 (2020) on the...
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19th May
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Practice notes

EIS—deferred gain becomes chargeable to CGT

EIS—deferred gain becomes chargeable to CGTCoronavirus (COVID-19): In response to the coronavirus (COVID-19) pandemic, the government introduced a...
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19th May
Practice notes

Property holding structures—direct tax treatment of a Jersey property unit trust (JPUT)

Property holding structures—direct tax treatment of a Jersey property unit trust (JPUT)STOP PRESS relating to property rich collective investment...
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19th May
Practice notes

VAT on composite supplies

VAT on composite suppliesSingle composite supplies vs multiple suppliesWhere a supply comprises a number of different elements with varying VAT...
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Produced in partnership with Martin Shah and Gary Barnett of Simmons & Simmons LLP 19th May
Practice notes

Commercial service charges—VAT implications

Commercial service charges—VAT implicationsThis Practice Note is about the VAT treatment of non-residential service charges. General positionService...
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Produced in partnership with Martin Scammell 19th May
Practice notes

Offshore receipts in respect of intangible property (ORIP)

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...
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19th May
Practice notes

Tax considerations on a loan agreement—the tax gross up clause

Tax considerations on a loan agreement—the tax gross up clauseIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with Eloise Walker of Pinsent Masons 19th May
Practice notes

Section 198 and 199 elections on transactions involving real estate

Section 198 and 199 elections on transactions involving real estateThis Practice Note describes the law and practice relating to elections under...
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Produced in partnership with Martin Wilson 19th May
Practice notes

Loan capital exemption from stamp duty

Loan capital exemption from stamp dutyDebt which:•qualifies as loan capital (whether it is short or long-term debt), and•satisfies further conditions...
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19th May
Practice notes

Capital reduction demergers

Capital reduction demergersThe reasons why a company might carry out a demerger, and the different ways in which a demerger may be structured, are...
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Produced in partnership with Zoe Feller of Bird & Bird 19th May
Practice notes

R&D capital allowances

R&D capital allowancesFORTHCOMING CHANGE: At Spring Budget 2021, the government announced a wide-ranging review of research and development (R&D)...
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Produced in partnership with Anne Fairpo of Temple Tax Chambers 19th May
Practice notes

Transfer of a trade under common ownership

Transfer of a trade under common ownershipSometimes the restructuring of a business will involve a company transferring an existing trade to a...
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19th May

Most recent Recovery of overpaid tax content

Practice notes

Overpaid tax—restitution

Overpaid tax—restitutionThis Practice Note looks at the position where a person has overpaid tax (ie paid an amount by way of tax where tax was not...
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Produced in partnership with Etienne Wong of Old Square Tax Chambers 26th Jul
Practice notes

Overpaid tax—interest and damages

Overpaid tax—interest and damagesThis Practice Note is about:•a taxpayer’s right to receive interest on repayments of overpaid tax, whether under a...
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Produced in partnership with Etienne Wong of Old Square Tax Chambers 7th Jul
Practice notes

Overpaid tax—the statutory regimes

Overpaid tax—the statutory regimesThis Practice Note outlines the statutory provisions regulating the recovery of:•overpaid direct tax, for instance...
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Produced in partnership with Etienne Wong of Old Square Tax Chambers 5th Jun

Popular documents

Directors’ remuneration

Directors’ remuneration

Directors’ remunerationCompany directors are not, by virtue only of their office as director, automatically entitled under company law to remuneration for services as a director or to reimbursement of expenses incurred in rendering such services. Power to pay directors remuneration for their

Judicial review—time limits and the pre-action protocol

Judicial review—time limits and the pre-action protocol

Judicial review—time limits and the pre-action protocolWhen considering whether and how to bring a claim for judicial review, the first step is to consider whether judicial review is be an appropriate means of addressing the issues raised by the case at hand. For further guidance, see Practice Note:

Contractual damages—non-pecuniary losses

Contractual damages—non-pecuniary losses

Contractual damages—non-pecuniary lossesThis Practice Note considers the different categories of contractual damages that may be available for non-financial loss (non-pecuniary loss), ie punitive damages, damages for loss of enjoyment and loss of amenity, restitutionary damages and negotiating

Working with counsel

Working with counsel

Working with counselInstructing counsel to advocate on a client’s behalf should be a matter of careful thought and preparation. The role of counsel is to provide independent objective advice and to deploy the skill of advocacy on behalf of the client. Although they are part of a team, they also