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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

King v HMRC – Partners can disagree with their Partnership’s Tax Return

What should a partner put on his or her tax return, if he or she disagrees with the partnership's overall tax return?
03 August 2016

Clavis Liberty 1 v HMRC – anti-avoidance provisions cannot be used to avoid tax

A partnership attempted to use an anti-avoidance provision to create artificial losses. This was held to be ineffective as anti-avoidance provisions cannot be used to avoid tax.
03 August 2016

Fintech Horizons - May 2016

In this issue: building innovation in the sandbox; we consider the potential outcomes for UK fintechs post Brexit; cyber-crime: a guide to recognition, prevention and protection
25 May 2016

Press release

Burges Salmon sees further success at national industry awards

The Tax team from Burges Salmon has been named Best Tax Team in a National Firm at the 2016 Taxation Awards.
20 May 2016

Telefonica v HMRC: When HMRC has a duty to consult a taxpayer

When HMRC challenged how Telefonica agreed they calculate VAT phone charges, Telefonica appealed and the Tribunal found they had not been given clear assurance so the judicial review appeal failed.
10 May 2016

HMRC v Castledine: A useful guide to statutory interpretation

Claiming Entrepreneur’s Relief on a share disposal with the required 5% company shareholding failed when the Tribunal found they were considered ordinary shares so the taxpayer only owned 4.99%.
10 May 2016


Tax changes for individual shareholders receiving a distribution in a liquidation

Tax treatment for individual shareholders receiving a distribution from a members' voluntary liquidation may be affected by changes applying (retrospectively) from 6 April 2016.
03 May 2016

HMRC v Trigg – to QCB or not to QCB?

Would a change in currency in the UK or if the UK were to become an EU Member State be enough to make Qualifying Corporate Bonds into non-Qualifying Corporate Bonds?
27 April 2016

Blue Yearnings Limited – case summary

The Blue Yearnings case is, in many ways, unremarkable. However, it serves as a timely reminder to make sure that everyone is clear as to who owns the asset.
08 April 2016

Moorthy v Revenue & Customs Commissioners (2016) – How to tax age discrimination awards?

In this recent case, the Upper Tribunal (“UT”) provided guidance on the taxation of awards for "injury to feelings" paid in respect of the termination of employment.
29 March 2016

Julian Nott v Commissioners for HMRC [2016] – trading or property income?

Property income and trading income are taxed under different provisions of the tax code. This can sometimes have practical implications for the taxpayer.
16 March 2016
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