HMRC re-published Revenue & Customs Brief 39/09 as Brief 32/10 to flag a change in the department’s interpretation of the rules applying the VAT zero rate to new buildings used for a relevant charitable purpose, along with the withdrawal of concession 3.29, the ‘switching areas’ concession an
Camilla Spielman comments on where we are now with Property Authorised Investment Funds
Review of the Budget by Nicola Westbrooke
Your impartial need-to-know guide to the coalition Government's emergency Budget
Review of budget proposals by Nicola Westbrooke
William Massey QC, of Pump Court Tax Chambers, explores the tax benefits of an extension of the trust period under the Variation of Trusts Act 1958, and the impact of the Perpetuities and Accumulations Act 2009