01 Mar, 2022 HMRC updates its guidance on the VAT treatment of contract termination payments By Jack Slater Chris Mortimer After a long wait, HMRC has finalised its guidance on the VAT treatment of contract termination payments in R&C Brief 2 (2022). The...
21 Feb, 2022 Next steps for UK funds regime review By Rhiannon Kinghall Were On 10 February 2022 HMT published its formal response to its review of the UK funds regime and set out a series of actions it is planning...
21 Jan, 2020 VAT recovery for UK private equity funds By Chris Mortimer In the recent case of Melford Capital General Partner Ltd, a UK private equity fund was found by the First-tier Tribunal (FTT) to be...