Stay ahead in VAT law with our comprehensive practical guidance tailor-made for legal practitioners. Access up-to-date insights, expert commentary, and essential tools to navigate the complexities of Value-Added Tax regulations, ensuring compliance and strategic advantage for your clients.
Tax analysis: In Professional Game Match Officials Ltd v HMRC, the First-tier Tax Tribunal (FTT) allowed the company’s appeal against PAYE...
Tax analysis: In Kwok, the First-tier Tax Tribunal (FTT) ordered HMRC to pay the taxpayer’s costs of and incidental to the appeal, following HMRC’s...
This week's edition of Tax weekly highlights includes: (1) the NICs Bill receiving Royal Assent, (2) News Analysis articles being published on the...
Tax analysis: In HMRC v MR Currell Limited, the Court of Appeal dismissed HMRC’s appeal that £800,000 contributed to an employee benefit trust (EBT)...
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...
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
What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of 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
Glossary—Latin legal termsDespite attempts in recent years to simplify the language used in legal cases, there are still a number of Latin phrases commonly used in personal injury claims. The following Latin phrases are listed in alphabetical order:Latin
0330 161 1234