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Results: 1-10 of 3,089

Beware of VAT zero-rating on sale of commercial property
  • Cliffe Dekker Hofmeyr
  • South Africa, United Kingdom
  • August 28 2015

If commercial immovable property is sold as a going concern and if certain requirements are met, then the sale can be zero-rated for value-added tax


Not a holiday from IHT
  • Burges Salmon LLP
  • United Kingdom
  • August 27 2015

A recent IHT case concerned whether Business Property Relief for Inheritance Tax was available for a Mrs Green who had five self-catering holiday


Searching requirements when applying for search warrants
  • RPC
  • United Kingdom
  • August 27 2015

The Divisional Court (Davis LJ and Hickinbottom J) has confirmed, in Chatwani, that state agencies applying for search warrants have a duty to make


Government reconsiders application of reduced VAT rate for energy-saving materials
  • RPC
  • United Kingdom
  • August 27 2015

Following the Court of Justice of the European Union (CJEU) decision on 4 June 20151 (as reported in our June newsletter), that the UK's application


Court of Appeal rejects HMRC’s appeal and application for a stay in judicial review proceedings
  • RPC
  • United Kingdom
  • August 27 2015

The Court of Appeal (Lord Justice Arden, Lord Justice Black and Lord Justice Floyd) recently confirmed the circumstances in which the court will


HMRC brief 102015 clarifies VAT treatment of direct marketing supplies using printed matter
  • RPC
  • United Kingdom
  • August 27 2015

On 15 July 2015, HMRC published Revenue & Customs Brief 102015 which confirms that supplies of direct marketing services using printed matter are


Ministry of Justice consults on fees for appeals to the First-tier Tribunal (Tax Chamber) and Upper Tribunal (Tax Chamber)
  • RPC
  • United Kingdom
  • August 27 2015

The Ministry of Justice is consulting on the introduction of fees for certain court proceedings, including appeals to the First-tier Tribunal (Tax


FTT provides guidance on the application of zero-rating in a chain of supplies
  • RPC
  • United Kingdom
  • August 27 2015

In City Fresh Services Ltd v HMRC2, the FTT has held that each supply in a chain of medical supplies was exempt for VAT purposes, and it was not a


Podcast: episode 17 - the view from Mayer Brown
  • Mayer Brown LLP
  • United Kingdom
  • August 25 2015

Richard Goldstein talks about the issue of transfers including the April 2015 changes to statutory transfer rights and the Government’s recently


Anson v HMRC
  • Charles Russell Speechlys LLP
  • United Kingdom
  • August 24 2015

On 1 July 2015, the UK’s Supreme Court released its long-awaited judgment on the Anson case. The case is of great importance to any UK taxpayer who