LEASES

John Shallcross (Blake Morgan) examines the counter-intuitive result in a mixed property SDLT decision.

HMRC has extended its losing streak against law firms that take leases through a subsidiary company. Chris Nyland (Scammell & Nyland) explores why HMRC keeps attacking the same structure, and how better to ensure that it doesn’t win.

Paul Farey

Paul Farey (AECOM) explains why care should be exercised in respect to the relevant contract date and how indirect costs and the timing of expenditure are important in any claim.

Gary Barnett

Mark Watterson

This month’s review by Mark Watterson and Gary Barnett (Simmons & Simmons) covers developments affecting the VAT land exemption, lease break fees and the recoverability of input tax when the VAT was never paid.

Will Scott

Julia Lloyd

Julia Lloyd and Will Scott (Norton Rose Fulbright) examine the Supreme Court's decision and its wider implications.

Gary Barnett

Jo Crookshank

The latest VAT developments that matter, by Jo Crookshank and Gary Barnett (Simmons & Simmons).

Gary Barnett

Mark Watterson

The latest VAT developments that matter, by Mark Watterson and Gary Barnett (Simmons & Simmons).

David Porter

Lessees accounting under IFRS/FRS 101 are likely to have transitional adjustments in 2019 and special tax spreading provisions will need to be considered, as David Porter (BDO) explains.

Edward Milliner

William Watson

Edward Milliner and William Watson (Slaughter and May) argue that the interaction between these two taxes is not as straightforward as the Stamp Office might like us to think.

Heather Self

Heather Self (Pinsent Masons) reviews Lloyds Bank Leasing (No. 1) Ltd v HMRC, which examines whether the obtaining of capital allowances was one of the main objects of a transaction.

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