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Taxing times ahead for holiday home owners

  • DMH Stallard LLP
  • -
  • United Kingdom
  • -
  • February 18 2013

Since 2008, the Revenue has conceded that furnished holiday lets that offered services can qualify for business property relief under the Inheritance

Child benefit - how to stay ahead of the changes

  • DMH Stallard LLP
  • -
  • United Kingdom
  • -
  • February 15 2013

On 7 January 2013, child benefit became means tested in an effort to save the Treasury an estimated £1.5 billion in the next year. More than a

Small Business Rate Relief

  • DMH Stallard LLP
  • -
  • United Kingdom
  • -
  • February 8 2013

The Non-Domestic Rating (Small Business Rate Relief) (England) (Amendment) Order 2013 (SI 201315) has been made and comes into force on 11 February

The French connection

  • DMH Stallard LLP
  • -
  • France
  • -
  • October 18 2012

New legislation which came into force on 1 January 2012 has changed the way trusts and estates are treated in France for tax purposes

Land remediation relief

  • DMH Stallard LLP
  • -
  • United Kingdom
  • -
  • July 17 2012

Land Remediation Relief is relief on corporation tax available to companies that buy and develop contaminated or derelict land

Capital allowances and commercial properties

  • DMH Stallard LLP
  • -
  • United Kingdom
  • -
  • March 27 2012

Purchasers of commercial properties containing certain fixtures can often claim capital allowances on the depreciation of those assets

HM Treasury's statement on intergovernmental approach to FATCA

  • DMH Stallard LLP
  • -
  • United Kingdom, USA
  • -
  • March 27 2012

On 8 February 2012, HM Treasury announced that it had agreed on a government-to-government approach to improving international tax compliance and implementing the US Foreign Account Tax Compliance Act (FATCA), an act designed to tackle cross-border tax evasion

Patent Box reduced tax on patent profits

  • DMH Stallard LLP
  • -
  • United Kingdom
  • -
  • January 16 2012

What better way to encourage growth in UK innovation and products than reducing the level of tax payable on patents?

Connolly v Whitestone Solicitors UKEAT044510

  • DMH Stallard LLP
  • -
  • United Kingdom
  • -
  • September 6 2011

EAT holds that there must be a deliberate intention to misrepresent an individual’s status before it can be found that a contract is illegal

Comprehensive Spending Review - Tax Increment Financing (TIF) and the Future Funding of Capital Projects by Local Authorities

  • DMH Stallard LLP
  • -
  • United Kingdom
  • -
  • November 3 2010

In searching for some good news in the Comprehensive Spending Review the announcement of the introduction of a new capital funding process known as Tax Increment Financing (TIF) seems to provide a surprising but most welcome development

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