CGT relief on disposal of EIS shares

On 25 June 2018 the Upper Tribunal (“UT”) handed down its judgment in Robert Ames’ appeal against the First Tier Tribunal’s judgment in Robert Ames v Commissioner for HM Revenue & Customs [2018] UKUT 0190 (TCC), a case concerning the...

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Motor Dealers VAT reclaims

HMRC have confirmed that motor dealers that have accounted for VAT on the full selling price of cars sold to finance companies where the dealer has offered a Dealer Deposit Contribution(DDC) to the deposit paid by the customer, should have accounted...

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Meeting Points – Annual Tax Conference 2018

Taxation has featured a summary of the key meeting points from our Annual Tax Conference, that was held on 2 May 2018 at Haberdashers' Hall. To see this article and find out more about what our key speakers discussed, click...

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HMRC wins landmark SDLT avoidance case

After four long years through the Courts, the Project Blue SDLT case has reached its final verdict with the publication of the Supreme Court decision (https://www.supremecourt.uk/cases/uksc-2016-0137.html). This case has been closely followed by...

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EBT update

In Finance Bill 2017, HMRC renewed their stated aim of tackling any schemes that had been used by companies to remunerate their employees, or their families, without paying income tax or National Insurance Contributions (‘NIC’). Under the new...

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