Search

As the complexity of the stamp duty land tax legislation has grown, so has the number of cases heard at tribunal.

HM Treasury and HMRC launched their joint ‘Consultation on the introduction of a UK carbon border adjustment mechanism’ (CBAM) 

Writing about the Spring Budget isn’t easy, not least because we have already heard from economists, politicians and commentators on the main Budget decisions.

Two capital allowances cases reported at the end of last year address technical issues that are perennially relevant for plant and machinery claims, even though few practitioners will be concer

A well-known English dictionary defines the word ‘option’ as ‘the power or right to choose’.

Currently, recycled plastic sourced from a mechanical reclamation route can be used to evidence that plastic packaging meets the 30% plastic packaging tax (PPT) relief threshold test.

In the intricate realm of tax advice, one often overlooked facet is the section 198/199 election – a critical element in dealing with capital allowances within commercial property transactions

Private residence relief has been a feature of capital gains tax since the charge was introduced in the Finance Act 1965.

The measures under consideration in the consultation (tinyurl.com/3jhd4vn5) include:

The ATT and CIOT have responded to the HMRC/HMT consultation the ‘Taxation of environmental land management and ecosystem service markets’.