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In my article ‘A golden contract’ in the February 2020 issue of Tax Adviser, I discussed the Upper Tribunal’s decision in favour of the taxpayer in the case of Cobalt Data Centre 2 LLP

The CIOT and ATT have engaged with HMRC with a view to improving the accessibility of tax guidance relating to the UK’s net zero strategy.

The Construction Industry Scheme (CIS) is a tax withholding and reporting regime that applies to payments from contractors to subcontractors, made under contracts which include construction operati

Contracts for the sale of interests in land commonly provide for completion by the payment by the purchaser of the outstanding consideration and the transfer by the vendor of the land interest

The Spring Statement confirmed that the VAT rate on energy-saving materials – such as solar panels, wind and water turbines – installed in domestic properties will be reduced from 5% to zero betwee

The purpose of this article is to highlight three areas ripe for review in relation to the Construction Industry Scheme (CIS).

This is the second of a two-part, back to basics, article on property matters for individuals.

This is a the first of a two part back to basics article on property matters for individuals.