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Upper Tribunal decision on the right of VAT Group members to claim refunds

The Upper Tribunal ("UT”) has held that representative members of VAT Groups have the right to reclaim overpaid VAT for supplies made by companies that have left the group.
23 November 2016

Sarah Baylis v HMRC – taxing employees for benefits in kind

The First Tier Tribunal (FTT) has found that employers do not have discretion over which of their employees are taxed for benefits in kind.
22 November 2016

Extra SDLT on second homes

From 1 April 2016 an additional 3% premium on top of the existing SDLT rates is payable by buyers of a second residential property.
14 November 2016

Update for residential landlords

Changes from April 2017 will mean that income tax relief is to be restricted to the basic rate of tax on borrowing costs for the owners of let residential property.
14 November 2016

HMRC ordered to suspend penalty for inaccuracy in tax return

In Eric Eastman v HMRC [2016] the First Tier Tribunal ruled that HMRC was unreasonable to refuse to suspend a penalty for a careless inaccuracy in a taxpayer's self-assessment return.
29 September 2016

Press release

Burges Salmon advises Bluefield on £217m solar portfolio refinancing

Burges Salmon has advised investment company Bluefield Solar Income Fund on the £217 million refinancing of a portfolio of solar parks onto a long-term whole-business style debt platform.
29 September 2016

Rebecca Stayton v HMRC: when can you trade in property without an intention to do so?

The First Tier Tribunal has held that it is possible to acquire and sell a property as part of a taxpayer’s trade, without that taxpayer having an intention to trade.
16 September 2016

IFRS 16 – avoid borrower defaults

Borrower debt levels are to increase following a change in accounting standards. What should lenders be doing now to avoid Events of Default being inadvertently triggered under facility agreements?
15 September 2016

VAT and pensions: current practices can now continue until January 2018

HMRC has put back by an extra year changes to VAT recovery in relation to pension schemes
06 September 2016

Timing matters for loss claims – Countryfield (Village) Homes Limited v HMRC [2016]

Recent First Tier Tribunal case finds that earlier losses must be carried back before later ones
05 September 2016

D&J Grant v HMRC: input tax recovery on partial payment denied

In D&J Grant v HMRC input tax recovery was denied on partial payment for goods that were never delivered. A clear case of "buyer beware".
17 August 2016

Capital Focus Limited v HMRC: houses in multiple occupancy can be zero-rated dwellings

The FTT has found that houses in multiple occupancy can be zero-rated dwellings under the VAT legislation. The purpose of the legislation is to zero-rate the creation of new homes where none existed.
17 August 2016
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