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High Court dismisses claim for declaratory relief in relation to failed film partnership scheme

As we await the Court of Appeal judgment in BlackRock, Neil Fletcher (Alvarez & Marsal) examines some of the arguments being made in that case.

In a proactive submission, the CIOT has put forward several key points around the UK government’s proposal to remove the tax rules for furnished holiday lettings from April 2025, cautioning that simply abolishing the regime will likely lead to...

Consideration for VAT purposes

This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.  

Double trouble?

We are seeing a flurry of activity from HMRC on DOTAS and on R&D claims, report Adam Craggs and Harry Smith (RPC).

Option not acquired for exclusive purpose of a property development trade 

As reported last week, the Labour Party’s tax proposals include the appointment of an ‘independent expert panel’ to advise the party on tax policy. A recent summary of Labour’s commitments to ‘crack down on tax dodgers’ clarifies the remit of the...