Non-Residents to pay UK Capital Gains Tax from 2015
UK Chancellor George Osborne MP announced on 5 December that gains made on sales of UK residential property by non-UK residents after April 2015 will be liable to UK capital gains tax.
09 December 2013
No refurbishment rates holidays
Businesses are entitled to a rates holiday if refurbishment means the building is unfit for occupation while works are ongoing. But they might not be successful per a recent Court of Appeal decision.
25 February 2015
Principal Private Residence Relief: how does PPR apply between exchange and completion?
The First Tier Tribunal has rejected HMRC’s argument that the taxpayer’s period of ownership of a property should include time taken between exchange and completion.
03 May 2017
Pre-nups - What to believe?
Pre-marital agreements (pre-nups) have been in the news a great deal recently. But are they valid and supported?
02 July 2014
GDPR: breach notification
As part of our series of briefings on the General Data Protection Regulation (GDPR), we set out an overview of the new data breach notification requirements.
22 December 2016
Garden cities: development corporations to be locally led
Local authorities have been granted oversight authority status for new town development corporations. Regulations came into force on 24 July 2018. Here are the headlines.
25 July 2018
FTT ruling reversed as veranda sales for static caravans are zero-rated for VAT
The Upper Tribunal (UT) has found In Colaingrove Limited v HMRC [2015] UKUT that supplies of verandas when sold with static caravans are zero-rated for VAT.
10 March 2015
Premier League “live” blocking order against livestream servers renewed for 2017/18 season
Arnold J has effectively renewed a March 2017 injunction, requiring UK ISPs to now block access to servers infringing the Premier League's copyright in the 2017/18 Premier League.
02 August 2017
Bribery, bungs and back-handers: football agents, managers and criminal liability
This article explores the potential criminal offences committed by managers, agents and connected parties.
28 October 2016
No need to vary freezing orders to enforce pre-existing security
The case of Taylor v Van Dutch Marine Holding Ltd confirmed that a secured creditor does not need to vary a freezing order granted to a third party to enforce its pre-existing security.
02 June 2017
'No-deal' Brexit and Data Protection
This article reviews the government’s plan for data protection laws in the event of a no-deal Brexit and highlights any uncertainties companies should consider when making contingency plans.
04 January 2019
New Year’s Resolutions for the Food and Drink sector
Here are our top 10 suggestions of New Year's resolutions that food and drink businesses might make to ensure they are fighting fit and ready for 2019.
02 January 2019