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Annual Tax on Enveloped Dwellings – important changes to regime

The UK Government has announced an extension to the recently introduced Annual Tax on Enveloped Dwellings (ATED) regime.
19 March 2014

Substitution of beneficiary under unapproved pension scheme

Irving v The Commissioners of HMRC found that in specie contributions to 'funded unapproved retirement benefits schemes' were subject to income tax.
17 March 2014

HMRC anti-avoidance task-force – tackling “hidden wealth” in London

HM Revenue & Customs' HMRC has recently announced a task-force targeting “hidden wealth” in London and East Anglia.
25 February 2014

Swiss Tax Agreement – recovery of wrongful levy of one-off payments

There have been a number of instances where individuals with accounts in Switzerland and UK addresses have alleged that a one-off payment to HMRC was levied incorrectly.
05 February 2014

Capital gains tax relief available on sale of flat occupied by elderly relative

Taxpayers successfully claimed principal private residence relief from capital gains tax on the sale of a flat occupied by an elderly parent.
28 January 2014

Non-Residents to pay UK Capital Gains Tax from 2015

UK Chancellor George Osborne MP announced on 5 December that gains made on sales of UK residential property by non-UK residents after April 2015 will be liable to UK capital gains tax. 
09 December 2013

Firm advises Infinergy on sale of two operational wind farms

Burges Salmon has advised long-standing client Infinergy Limited on the sale of two operational wind farm projects.
27 November 2013

Capital Gains Tax on Non-Residents holding UK property – is it time to panic?

Those residents outside the UK do not – with a few exceptions – pay Capital Gains Tax on UK real-estate. However, this may be about to change...
19 November 2013

Publication

SDLT – land pooling

HMRC’s views towards the way in which SDLT applies in land pooling arrangements was “clarified” by members of the stamp taxes policy team at the Stamp Tax Practitioners' Group 2008 Conference.
29 October 2013

Final draft of Unauthorised Unit Trusts (Tax) Regulations 2013

This article sets out the ambit of the Unauthorised Unit Trusts (Tax) Regulations 2013 (UUTs Regulations) and their impact on investors.
11 October 2013

STICS, Strips and Discounting – first round to HMRC

In Savva and others v HMRC, the Tribunal held that the return was taxable, and in so doing considered the meaning of 'discount' and 'security' for relevant tax purposes.
03 October 2013

HMRC and Alternative Dispute Resolution

From September 2013, HMRC has made available a form of alternative dispute resolution (ADR) to small and medium enterprises and individuals as a means of resolving tax disputes.
01 October 2013
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