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Recovery
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Recovery
RECOVERY
Other cases that caught our eye: 15 March 2024
Pre-registration input tax recovery: Aspire in the Community Services Ltd v HMRC [2024] UKFTT 176 (TC) (27 February 2024) is a complex procedural dispute about pre-registration VAT recovery. A business has no automatic right to recover input tax on...
Folkestone Harbour
Graham Elliott
Why nexus is the fount of VAT recovery.
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1 /7
Self’s assessment: Reforms to APR
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The new Overseas Workday Relief regime: worse than before?
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3 /7
A new chapter in the unallowable purpose tale: the FTT’s decision in Syngenta
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4 /7
Non-doms post-Budget: where are we now?
Helen McGhee
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Lynnette Bober
5 /7
Tax Journal's 2024 Autumn Budget coverage
6 /7
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
7 /7
Cards face up? HMRC’s approach to the duty of candour
Robert Waterson
,
Rebekka Sandwell
Self’s assessment: Reforms to APR
Heather Self
The new Overseas Workday Relief regime: worse than before?
Steve Wade
A new chapter in the unallowable purpose tale: the FTT’s decision in Syngenta
Tanja Velling
Non-doms post-Budget: where are we now?
Helen McGhee
,
Lynnette Bober
Tax Journal's 2024 Autumn Budget coverage
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
NEWS
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HMRC manual changes: 13 December 2024
Scottish and Welsh Budget announcements
Lineker case settled
Anglesey Freeport: special tax sites designated
New overlap relief calculator
CASES
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C Hoyle and others v HMRC
Other cases that caught our eye: 13 December 2024
Five key cases of 2024
Stage One Creative Services Ltd v HMRC
R Grint v HMRC
IN BRIEF
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A tale of two businesses
Pension ‘megafund’ reforms: how does tax fit in?
VAT on livestream events
Time for a replacement wealth tax?
Refinitiv: not so clear cut
MOST READ
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Stage One Creative Services Ltd v HMRC
Other cases that caught our eye: 13 December 2024
L v HMRC
A third route to exit: tax consequences of continuation fund transactions
R Grint v HMRC