This Practice Note sets out how the capital allowances rules interact with the rules relating to: • capital gains tax, including corporation tax on chargeable gains (CGT)...
This Practice Note is about the VAT issues that arise in commercial developments. It first considers a straightforward unproblematic scenario, and then looks at: •...
This Practice Note is about the VAT treatment of non-residential service charges. General position Service charges are typically payable to the landlord under a lease or...
ARCHIVED: This Practice Note has been archived and is not maintained. This Practice Note describes the rules on the disclosure of arrangements for avoiding value added...
This Practice Note describes the rules on the disclosure of tax avoidance schemes for VAT and other indirect taxes (DASVOIT) that have applied since 1 January 2018. For...
This Practice Note is about the exclusions from the VAT exemption for property transactions, and other provisions that interact with them. The exclusions for parking and...
Why is the exemption for financial services important? VAT is a key concern for businesses in the financial sector as the supply of certain types of financial services to...
Why is the exemption for financial services important? VAT is a key concern for businesses in the financial sector as the supply of certain types of financial services to...
Why is the exemption for financial services important? VAT is a key concern for businesses in the financial sector as the supply of certain types of financial services to...
This Practice Note is about the scope of the VAT exemption for property transactions. In many cases the exemption is overridden by other provisions, and these are noted...
Why is the exemption for financial services important? VAT is a key concern for businesses in the financial sector as the supply of certain types of financial services to...
VAT is chargeable on supplies of goods and services made in the UK by a taxable person in the course of a business unless those supplies are exempt (or zero-rated, for...
FORTHCOMING CHANGE relating to split payment: At Spring Budget 2017, the government announced a call for evidence on alternate methods for collecting VAT for online...
This Practice Note sets out a sensible approach to reviewing a commercial contract (such as an intellectual property licence agreement) for VAT purposes. It does not seek...
This Practice Note is about the disapplication of the VAT option to tax (see Practice Note: The option to tax land and buildings) for residential and some other property....
This Practice Note is about the disapplication of the VAT option to tax (see Practice Note: The option to tax land and buildings) under anti-avoidance rules. Why does...