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Introduction

Early in 2017, the CJEU handed down Judgment in National Roads Authority v Revenue Commissioners [C‑344/15] on the significant distortion of competition con

Introduction

In the last four years, India has seen a revolution in legislation, through the introduction of a new Companies Act, the Real Estate Regulation Act (RERA), the Insolvency and

The RDEC was introduced in Finance Act 2013 as the replacement for the superdeduction relief previously available to large companies (at 130%).

Introduction

Untypical of a British Summer, the Government was (apparently) very busy with a stream of publications and position papers relating to Brexit.

Chaired by Michael Conlon QC, he introduced an impressive line-up of speakers covering topics such as practical VAT and Customs duty issues expected to flow from the rapidly approaching “Brexit”, a

HM Revenue and Customs (HMRC) has focused heavily on offshore matters in recent years, but believes that a huge amount of tax remains uncollected.

HM Revenue & Customs (HMRC) issued, earlier in the year, new guidelines on the VAT free supply of vehicles to customers with disabilities that require the use of wheelchairs or stretchers to mo

Clause 64 of the Finance Bill, which is now awaiting its second reading in the House of Lords on the 15th November and is expected to get Royal Assent before the Autumn Budget in November 2017, wil

What’s the issue?

Landlord contributions to tenants for landlord works (Cat A) and for tenant works (Cat B) are very common.

Introduction 

After much negotiation with the landlord, the tenants have joined together, set up a new management company (“ManCo”) and bought the freehold from their landlord.