HMRC is challenging relief for qualifying rental businesses where the business is loss-making, report Helen Cox and Jonathan Legg (Mishcon de Reya).
Spot the difference in carry-back claims.
Post-Brexit, the UK will lose access to some of the beneficial VAT rules available to EU members for the intra-community supply of goods. Could the future solution lie in adopting the special regime operated by the Netherlands?
Graham Elliott (City & Cambridge Consultancy) considers a recent tribunal decision on whether redundancy payments were consideration for a supply of goods or services.
Spurs 2 HMRC 0
A discussion paper outlines four possible approaches to setting Scottish income tax rates and bands.
The Autumn Budget has repealed the carried interest transitional rules, effective from 22 November 2017.
Damages to compensate for loss of interest are taxable as interest.