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Legal update

Supercar v Revenue and Customs Commissioners: VAT treatment of collision damage waivers

Are collision damage waiver payments classed as insurance for VAT purposes?
29 March 2018

Legal update

ATED changes for 2018

This article considers the ATED changes for 2018 including the impact of the new 1 April 2017 ATED Valuation date along with some changes set to take place in 2019 and 2020.
08 February 2018

Legal update

The Yorkshire Agricultural Society case: VAT recovery by charities

The case of The Yorkshire Agricultural Society provides useful guidance of the circumstances in which taxpayers and charities can reclaim VAT.
09 January 2018

Case study

Yeo Valley: 'Yeo'

In big letters on the wall behind their reception, you’re faced simply with one word: ‘Yeo’. It’s warm, it’s friendly, it’s personal, and it’s different.
29 December 2017

Legal update

Employee Benefits: increases in income tax and NIC liabilities

Employers will need to consider whether they are affected by recent changes to the taxation of employee benefits and notify employees of any increases in their income tax liabilities.
11 December 2017

Legal update

ATED valuation dates: what you need to know

Companies subject to the Annual Tax on Enveloped Dwellings (ATED) will need to review before April 2018 whether the new 1 April 2017 ATED valuation date will place them into a different ATED band.
19 October 2017

Legal update

Oco Limited and others v HMRC: lessons for trustees exercising discretionary powers

This recent judgment provides guidance as to what a trustee must consider when exercising a discretionary power of appointment and commentary on the distinction between bare and discretionary trusts.
06 September 2017

Legal update

Swiss/UK Agreement: new court decision on refund

The recent case of Vrang v HMRC showed that it can be difficult (although still possible) to get charges levied under the Swiss/UK agreement refunded.
17 August 2017

Legal update

2017 non-dom changes confirmed: how can trustees and individuals prepare?

The changes to the taxation of non-doms and non-UK trusts are going ahead and will be backdated to take effect from 6 April 2017. We look at what trustees and individuals can do to prepare.
14 August 2017

Legal update

Brexit for EEA nationals

This briefing looks at some of the steps that EEA and Swiss nationals can take now to protect their immigration status.
14 June 2017

Legal update

Principal Private Residence Relief: how does PPR apply between exchange and completion?

The First Tier Tribunal has rejected HMRC’s argument that the taxpayer’s period of ownership of a property should include time taken between exchange and completion.
03 May 2017

Legal update

Non-dom reforms dropped from the Finance Bill 2017

The changes to the taxation of non-doms and non-UK trusts will not become law before the Election. However, we still expect them to be introduced this year and to be backdated to 6 April 2017.
26 April 2017
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