Successive increases in the ‘standard’ rates have meant that the intentionally punitive SDLT anti-enveloping rate needs to be reviewed.
What are the IHT consequences of donations to the Brexit campaign?
HM Treasury hopes to attract new entrants to the North Sea with the introduction of an innovative transferable tax history mechanism for deals that complete on or after 1 November 2018.
HMRC adds a further test when determining penalties for inaccuracies.
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.