Search

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.

Recent case law concerning TOGCs continues to foster a substance over form approach that, in the UK at least, has its origins in the 1968 case Kenmir Ltd v Frizzell.

The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 received Royal assent on the 24 May 2017.

Although the draft Regulations keep the principal requirement that you must perform client due diligence (CDD) before you establish a business relationship and when you identify any factors relevan

After HMRC’s onslaught in the first decade of this century on taxpayers who claimed to have been non-UK resident, I always considered it inevitable that domicile challenges would soon follow.

You should be careful what you wish for! Back in 1980 Sir Tim Berners Lee described the concept of ‘hypertext’ that would allow people, wherever they were based, to share information.

UK businesses that trade goods with businesses in other EU Member States presently benefit from certain VAT accounting simplifications for ‘intra-community supplies’, along with the elimination of

Since their launch in 2011, more than 140 HMRC taskforces have been set up to identify and investigate individuals and businesses operating in sectors deemed to be prone to tax evasion.

Some context

In an article published in the October 2016 issue of Tax Adviser I discussed forthcoming changes to the rules governing the treatment of individuals not domiciled in