Inheritance tax – simplifying the charges on trusts
Proposals have been put forward by HMRC to simplify the inheritance tax charges on trusts.
08 July 2013
Delivering freight solutions through planning
In April 2019, the NIC published its recommendations to government for freight. Of interest to local authorities, landowners and developers, we highlight the role planning will play in delivering them
20 May 2019
Influencing UK chemicals regulation after Brexit
Businesses dealing with chemicals and products should get involved in the Environmental Audit Committee's inquiry.
12 January 2017
In specie contributions: HMRC loses at the first tier tribunal against Sippchoice
Sippchoice wins tax tribunal with the decision that payment of contributions is permitted as a transfer of assets as well as in cash.
28 March 2018
Important FTT decision on fixed establishments and the place of supply for VAT
In Multimedia Computing Limited and Deed Poll Services Limited v HMRC, the FTT has found that a Jersey company made supplies within the UK using its sister company as a fixed establishment.
18 January 2017
Large companies to be forced to address their payment practices
The Government has confirmed the continuation of plans to empower SMEs, mandate prompt payment of debts under public contracts, and force large companies to publicise their payment practices.
21 May 2015
De-enveloping enveloped properties – where now?
This briefing is about enveloped properties (UK residential property held via an offshore structure such as a company or partnership).
08 September 2016
Defined contribution schemes: automatic penalty if chairman's statement is late
Trustees of most DC schemes will receive an automatic civil penalty of £500 if their annual chairman's statement is late.
21 July 2016
Just keep rolling on
Uncertainty is a major cause of agricultural disputes. One classic case is tenancy arrangements just left to roll on.
15 July 2016
Full disclosure: The impact of the Disclosure Pilot Scheme on lawyers and forensic technology experts
How the Disclosure Pilot Scheme, increase in data, and changes to technology have changed the roles of lawyers and forensic technology experts
20 September 2021
Judicial Review: Richard III and the relativity of time
The permission for Judicial Review of the decision to re-inter the remains of Richard III in Leicester has caused some confusion when it comes to Judicial Review time limits.
21 August 2013
FCA v Avacade Ltd & others: another shot across the bow for unregulated introducers
With the Court of Appeal confirming the High Court's judgment, we discuss what this means for unregulated introducers
06 September 2021