Buzzacott news and insights provide updates on key changes and in-depth information in our areas of specialism.
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Last month, HMRC published internal guidance on when it would be prepared to accept treatment of supplies similar to those which were at issue in the Brockenhurst College (C-699/15), as being ‘closely related to the supply of education’ and therefore not liable to VAT.
No matter how big or small, organisations must be confident in the ability of their leadership team to deliver the organisation’s strategic goals. However, given the differing backgrounds and strengths of individuals, how do organisations determine whether the team has the correct balance of knowledge, skills, attributes and experience?
The needs of our private clients are diverse and often complex. As we have restarted our Quarterly Tax Digest with technical items of interest, we also wanted to give you an insight into the team itself.
A case recently heard by the First Tier Tribunal, Gulliver v HMRC, suggests that self-assessment as non-UK domiciled may not be as secure as taxpayers suppose.
Filing tax returns electronically this year could be harder than usual for many taxpayers as a result of the new tax allowances introduced in 2016/17.
Landlords’ “wear and tear” allowance was abolished with effect from 6 April 2016. The legislation specifically excludes any claim for capital allowances on “plant” (purchased for initial installation) used within a dwelling house (which includes flats and apartments).
Making Tax Digital (MTD) was initially introduced by the Chancellor in his 2015 Budget with the intention to launch it on 6 April 2018. The Government has since issued a statement announcing that there will be a delay to its introduction and that it will be introduced more gradually than originally planned.
Welcome to the Autumn edition of the Private Client team's quarterly tax digest. Featuring news and insights on recent updates to impact private clients, read all about them here.
The disruption caused by the June election to the progress of tax legislation through from Finance Bill to Finance Act continues. However, we now have the supposed final draft legislation showing what non-doms and offshore trustees can expect.