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This week's edition of Tax weekly highlights includes: (1) publication of the Finance Bill 2027, (2) a reminder of our full Budget 2026 coverage and...
Tax analysis: The government published Finance Bill 2027, also known as Finance Bill 2026–27 (FB 2027), on 4 November 2026....
Andrew Hubbard and tax experts from Tolley and LexisNexis examine the key announcements, uncover the details behind the headlines and provide...
Tax analysis: In Portsmouth City Council v HMRC, the First-tier Tax Tribunal (FTT) dismissed the taxpayer’s appeal against HMRC’s rejection of claims...
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
Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application
What are the rules for validly serving a section 27 Landlord and Tenant Act 1954 notice on the landlord outside of the UK?There are various rules which govern when a section 27 notice can be served and what information needs to be included which are outside the scope of this Q&A. Notice may be
Proprietary freezing injunctionsThis Practice Note provides guidance on proprietary asset preservation injunctions (also referred to as proprietary injunctions and/or proprietary freezing injunctions) which prevent a defendant from dealing with particular assets over which the claimant asserts a
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