The ruling in HMRC v Investment Trust Companies 2017 UKSC 29 published last month has established that final customers have no right to claim
HMRC has issued two new Briefs about employers' ability to recover VAT in relation to pension schemes, both of which follow decisions by the Court of
HMRC have announced that the new capital gains tax (“CGT”) charge on non-residents disposing of UK residential property, due to come into effect in
After a long silence, HMRC has issued a Revenue & Customs Brief responding to last summer's decision of the Court of Justice of the European Union in
The Chancellor announced in his Autumn Statement that he will consult next year on a proposed capital gains tax for non resident investors in UK
Since October 2012 the supply of facilities for storage purposes is subject to VAT, whether or not the landlord has opted to tax. New HMRC guidance
Further to our previous Law-Nows (Residential Property Tax and A Three Pronged Attack on High Value Residential Property), the Finance Bill 2013 has
The Supreme Court has delivered its judgment in the case of WHA v HMRC 2013 UKSC 24, denying the tax payer recovery of input tax on a complicated
Unprecedented coverage is being devoted to the perceived low levels of corporate tax being paid in the UK by multinationals, and unfavourable parliamentary and public opinion is becoming more polarised on a daily basis.
Further to our update of Wednesday more detail regarding the bulk residential purchase relief has been published in the form of draft legislation intended to be included in, and have effect from Royal Assent to, the Finance Act 2011.