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20 results found

Article

Nabarro LLP | United Kingdom | 22 Feb 2013

VAT and self storage landlords beware

A change in law to the VAT treatment of self storage supplies potentially has wider application than generally thought: if you let property as VAT

Article

Nabarro LLP | United Kingdom | 21 Feb 2013

VAT, self storage and the application of the capital goods scheme

The Capital Goods Scheme (CGS) provides for the adjustment of the VAT recovered by a business on land or buildings bearing capital expenditure of over

Article

Nabarro LLP | United Kingdom | 29 Jan 2013

LPP: naked self interest replaced by functionality?

In a landmark decision involving the great and the good of the legal world, the Supreme Court has confirmed that legal professional privilege (LPP)

Article

Nabarro LLP | United Kingdom | 14 Jan 2013

REIT of REITs

In December 2012 HMRC responded to the earlier consultation on the tax treatment of REITs investing in REITs. They announced that they would introduce

Article

Nabarro LLP | United Kingdom | 19 May 2011

Tackling SDLT avoidance: HMRC loses the battle, but will it win the war?

At the end of February, HMRC lost the first ever SDLT avoidance case in the First Tier Tribunal (FTT).

Article

Nabarro LLP | United Kingdom | 28 Apr 2011

HMRC to appeal decision in DV3 RS Limited Partnership

Following our recent briefing on the DV3 decision, the Tax Tribunal has confirmed that HMRC have submitted an application to appeal the First Tier Tribunal's decision.

Article

Nabarro LLP | European Union | 19 Apr 2011

Would you like a side of VAT with that burger?

The ECJ has recently published its judgment in the joint cases of Manfred Bog, CinemaxX, Lohneyer and Fleifscherei regarding the sale of hot food.

Article

Nabarro LLP | United Kingdom | 11 Apr 2011

No more second bites for trustees: the end of the rule in Hastings-Bass

The rule in Hastings-Bass had been settled law for many years.

Article

Nabarro LLP | United Kingdom | 6 Apr 2011

Tackling SDLT avoidance: HMRC loses the battle, but will it win the war?

HMRC have lost the first ever SDLT avoidance case in the First Tier Tribunal (FTT).

Article

Nabarro LLP | Jersey | 17 Jan 2011

Sale of JPUT SDLT and VAT free

The First-Tier Tribunal has ruled that the services supplied by an estate agent in finding a buyer for units in a Jersey Property unit trust (JPUT) were exempt from VAT because they were intermediary services.

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