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New restrictions on buyers claiming capital allowances on fixtures

United Kingdom - April 20 2012 New restrictions took effect from the start of April 2012 for buyers seeking to claim capital allowances on fixtures included in buildings acquired secondhand.

VAT and salary sacrifice arrangements - still an attractive proposition?

United Kingdom - December 9 2011 Recently issued Revenue & Customs Brief 28/11 indicates a change in VAT accounting on salary sacrifice arrangements.

HMRC consults on repealing the special NICs rules applicable to self-employed lecturers, teachers and instructors

United Kingdom - November 18 2011 Since 1978 there have been special rules about the National Insurance Contributions (or NICs) payable in relation to self-employed lecturers, teachers, and instructors. 

Nick Abbott.

SDLT relief for bulk purchases of residential dwellings

United Kingdom - September 26 2011 The introduction of a new SDLT relief for multiple purchases in the residential market is intended to boost the private rented sector.

Tribunal rules - withdrawal of CIS gross payment status is discretionary not mandatory

United Kingdom - September 7 2011 In the recent case of John Scofield v HMRC (2011), the First Tier Tax Tribunal may have important consequences about how HMRC operates the Construction Industry Scheme.