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  • Proposed Changes

    Proposed Changes to Tax Enquiry Closure Rules

    The consultation announced on 18 December 2014 by HM Treasury proposed changes to the closure notice rules to accelerate when tax can be collected during an ongoing dispute. The consultation closed on 12 March 2015. The proposed safeguards, in our opinion, weigh in favour of HMRC and we have published our submitted response.

    FULL ARTICLE

  • VAT briefing

    VAT Case Alerts and News - March 2015

    News from recent VAT tribunal hearings and announcements by HMRC on VAT grouping, including the First Tier Tribunal ruling on SLL Subsea Engineering Ltd's case relating to the Flat Rate scheme.

    FULL ARTICLE

  • Capital Allowances on Purchases and Sales

    Authorised Contractual Schemes: Capital Allowances Issues?

    This briefing considers the complexities that will exist for capital allowances if co-ownership authorised contractual schemes are eventually utilised for property investment. Whilst these schemes will in effect be feeder schemes for collective investment by institutions, they do nevertheless have the potential to cause confusion and uncertainty for taxpayers. This is because of the way that the fixtures rules will work for property investors who enter into transactions with these funds.

    FULL ARTICLE

  • Clock

    The Ticking Clock: Maximising Capital Allowances in 2015

    Much has been written about the new rules for claiming capital allowances on fixtures, radically changing the approach by property buyers and their advisers. Understandably, the main focus has been on the risks now faced by the buyer who does not fully consider capital allowances early in the transaction process. This briefing focuses instead on the opportunity for property buyers to enjoy an unusually high level of relief for expenditure incurred on fixtures during 2015. The key to this opportunity is the annual investment allowance.

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  • Construction image

    In depth analysis of UK Autumn Statement

    With less than six months until next year’s General election, the Chancellor did his best to appeal to the electorate whilst having to balance the books. The reform of Stamp Duty Land Tax for the residential market took many of the headlines; but what else was there for the construction and real estate sectors? Our detailed commentary is now available for download.

    FULL ARTICLE

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