Tax UK Notes

Court of Appeal confirms pre-construction development costs can qualify for capital allowances

Full-time result in employment status dispute

Insight alert: UK Autumn Budget 2024 – Key tax measures for business

HFFX: Court of Appeal upholds defeat of incentivisation scheme

Territorial limits on VAT grouping (and on HMRC's power of refusal)

Relief for management expenses

Share sale VAT recovery

Insight alert: Exploring Labour's election tax plans

Hargreaves Property Holdings: withholding on yearly interest

Insight alert: Tax – A shake-up looms

Royal Bank of Canada: A common sense approach to tax treaty interpretation

In Royal Bank of Canada v HMRC [2023] EWCA Civ 695, the Court of Appeal upheld the taxpayer's appeal in a case relating to the interpretation of the …

Third party access to pleadings in the FTT

In Cider of Sweden Ltd v HMRC (Ernst & Young LLP (Third Party)) [2022] UKFTT 76 (TC), the First-tier Tribunal ("FTT") has issued a …