Tax

• Rent Free Staff Occupancy – VAT Recovery Confirmed

  • Posted21 December 2012

  Owners of business properties occupied rent free by employees will breathe a sigh of relief following a recent decision of the Court of Justice of the European Union (CJEU). ...

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• Housing Association Not Charity

  • Posted10 December 2012

  It is generally considered that organisations which have charitable objects (such as the relief of poverty) as their core purpose will qualify to be treated as charities. A recent tax...

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• Revenue Blitz Increases CGT Recovery

  • Posted19 November 2012

  A blitz on Capital Gains Tax (CGT) evasion in 2011 has led to a huge increase in the amount of unpaid CGT identified. More than £105 million of unpaid CGT...

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• Changes in Capital Allowances and Property

  • Posted8 November 2012

  As the law stood before April 2012, it was possible for the purchaser of a commercial building to claim capital allowances in respect of plant, etc. even if the previous...

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• Temporary Occupation Justifies Multiple Rate Relief Claim

  • Posted22 October 2012

  A vacant commercial property qualifies for 100 per cent rate relief for the first three months after it becomes empty (six months if it is an industrial property). Once it...

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• Non-Domiciled Employees – Dual Contracts of Employment

  • Posted8 October 2012

  Dual or multiple employment arrangements are popular with employees domiciled abroad whose duties are performed partly in the UK and partly outside the UK. HM Revenue and Customs (HMRC) have...

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