HMRC has published guidance for gaming operators on the new requirement to include ‘freeplays’ in their remote gaming duty calculations for accounting periods beginning after 31 July 2017.
Input tax on loyalty scheme
Transfer of a business and input tax
Was a company part of a university?
HMRC has revised its policy on the definition of ‘personal care’ for the purposes of deciding when a new building can qualify for zero rating as a care home, or is treated as a standard rated hospital.
Conversion of partly non-residential building
Was a prefabricated building immovable property?
Lydia Challen (Allen & Overy) reviews the provisions of the European Union (Withdrawal) Bill and explains how they apply to tax.