Unallowable purpose rule applied to deny deductions on intra-group lending.
The Government published the Finance Bill on 7 November 2024. With 84 substantive clauses and 13 Schedules, running to 272 pages, a large portion of the Bill is devoted to the replacement of the remittance basis for non-domiciled individuals. Part 2...
VAT treatment of health services supplied to local authorities.
HMRC have added the UK-Romania double taxation agreement, as signed on 13 November 2024, to their collection of tax treaties. This new agreement has not yet been brought into force, but will eventually replace the previous 1975 agreement between the...
Who might be considered the ‘winners’ and ‘losers’ from an IHT perspective?
HMRC have published new Guidelines for Compliance for employers reporting their Apprenticeship Levy liability and claiming Employment Allowance. Help with the Apprenticeship Levy and Employment Allowance — connected entities — GfC10 is...
Court of Appeal dismisses DPT judicial review.
In this continuing series, Heather Self examines tax issues that make the headlines. This week, she considers the Budget APR changes affecting farms.
This tracker shows the current status of, and developments on, consultations (both formal and informal) conducted by the UK government (and other bodies) that have an impact on taxation.
