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196 results for: tax
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In this podcast David Gauke and Rhiannon Kinghall Were talk to Gavin Haran about the forthcoming Spending Review and Budget. In the...

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The Court of Appeal has now handed down judgment in the long-running Fisher litigation, over-turning the Upper Tribunal’s earlier decision

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The global minimum tax proposed by the OECD is nearing implementation following the latest round of negotiations. The OECD has managed to...

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On 28 September the EU Council, as expected, adopted a directive requiring large multinationals to publicly disclose their income tax...

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The location (or situs) of a crypto asset can be important for a number of reasons. If you are making a will, it can impact on the terms...

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Purchasing “an interest in at least two dwellings” lowers the rate of stamp duty land tax (SDLT) that you will pay due to a relief known...

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Shadow Chancellor Rachel Reeves has announced that Labour, if the party wins the next general election, will target the carried interest...

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Only a year ago, the case of Graham v Lynch [2020] EWHC 986 indicated that the courts may be inclined to exercise their powers to set...

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Rebutting HMRC’s desire to stretch section 29 TMA 1970 still further, the Upper Tier Tribunal (UTT) has recently held that HMRC cannot...

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On 20 July 2021, the government published draft legislation for the Finance Bill 2021-2022, consultations, and other documents (L-Day)....

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Draft legislation is now available for the new regime which will require businesses to provide advance notice to HMRC of uncertainty in...

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Her Majesty’s Revenue and Customs (HMRC) maintained that no additional UK value added tax (VAT) would be payable by owners of pleasure...

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Over the weekend, the OECD/G20 Inclusive Framework issued a further agreement (by 131 countries) on the key components of the two-pillar...

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The judgment handed down by the Royal Court of Jersey in the matter of the May Trust has provided an interesting insight into not only...

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This is the question which HMRC asked itself, 12 wealthy individuals and 25 agents of wealthy individuals, in a recently published report

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The case of Balhousie Holdings Ltd v HMRC concerned the zero-rated supply of a newly constructed care home. The key issue was whether the...