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