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On a sombre Friday morning a week or so ago I found myself in a Whitehall office overlooking Parliament Square, listening to Big Ben’s chimes whilst sitting with a senior civil servant and a repres

A recurring conflict in VAT law arises between the conferring of exemption from VAT on services regarded as being in the public interest - the presumed intention being not to burden such public int

2015 has been something of a year of change in the world of property tax and the Property Taxes Technical Sub-Committee has made a number of representations to HMRC and HM Treasury as a result.

The capital gains tax exemption on the disposal of a person’s only or main residence (which is in most cases automatic), had been fairly settled and subject to few changes since the consolidating T

The Principal Private Residence relief (‘PPR’) provided to individuals on the disposal of their main residence is probably the most commonly claimed and known of reliefs within the capital gains le

The Government is under increasing pressure to improve the availability and quality of housing in the UK.

The G20/OECD published its report, Limiting Base Erosion Involving Interest Deductions and Other Financial Payments on 5 October, as part of the final package of BEPS actions.

The CIOT has welcomed HMRC’s decision to wind down their Business Record Check (BRC) programme from 20 October 2015.

Most tax cases concern just a single issue or, occasionally, two distinct issues.

It is usually clear whether a business should register for VAT as soon as it starts trading.