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Stamp Duty Land Tax at the start of the lease

  • BrookStreet des Roches LLP
  • -
  • United Kingdom
  • -
  • September 1 2014

Stamp Duty Land Tax (SDLT) is a tax on land transactions. It is potentially payable whenever a new lease is entered into: this includes an unwritten

Stamp Duty Land Tax on renewal leases

  • BrookStreet des Roches LLP
  • -
  • United Kingdom
  • -
  • September 1 2014

Stamp Duty Land Tax (SDLT) is a tax on land transactions. It is (potentially) payable whenever a tenancy is created; while this is easy to remember

Lack of care bars employer from recouping underpaid PAYE

  • Mills & Reeve LLP
  • -
  • United Kingdom
  • -
  • August 29 2014

The First-tier Tax Tribunal has decided that an employee was not liable for his employer's PAYE under-deduction because his employer did not take

No tax please, we're British culture test for video games tax relief comes into force

  • RPC
  • -
  • United Kingdom
  • -
  • August 29 2014

On 19 August 2014, regulations to determine a video game as "British" for the purposes of corporation tax relief for video games development came

Any Ol’ input tax recovery HMRC v G B Housely Ltd

  • RPC
  • -
  • United Kingdom
  • -
  • August 28 2014

In the recent decision of HMRC v GB Housely the Upper Tribunal held that HMRC was wrong not to exercise its discretion under regulation 29(2) of the

Updates to the VAT finance manual

  • RPC
  • -
  • European Union, United Kingdom
  • -
  • August 28 2014

The decision of the European Court of Justice (ECJ) in Wheels Common Investment Fund Trustees Ltd and others v HMRC in which the ECJ confirmed that

Revised VAT Notice 7002 on group and divisional registration

  • RPC
  • -
  • United Kingdom
  • -
  • August 28 2014

HMRC published a revised VAT Notice 7002 on 8 August 2014. Many of the changes are to the arrangement of text, however, a new section has been

Court of Appeal denies input tax on accountancy services relating to a refinancing and restructuring process: Airtours Holiday Transport Limited v HMRC

  • RPC
  • -
  • United Kingdom
  • -
  • August 28 2014

The appellant company, Airtours, appealed against a decision of the Upper Tribunal (UT) in which it was held that it could not recover input tax

Provision of self-storage facilities not a licence to occupy land for VAT purposes HMRC v Finnamore (ta Hanbridge Storage Services)

  • RPC
  • -
  • United Kingdom
  • -
  • August 28 2014

In HMRC v Finnamore (ta Hanbridge Storage Services) the Upper Tribunal upheld HMRC's appeal against a decision of the First-tier Tribunal (Tax

What value EMI options?

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • August 28 2014

The best advice to an unquoted company granting EMI options has always been to agree the value of a share with HMRC shortly before grant. This gives