Tax UK Notes

Tax: M&A Outlook for 2025

Court of Appeal confirms pre-construction development costs can qualify for capital allowances

Full-time result in employment status dispute

Insight alert: UK Autumn Budget 2024 – Key tax measures for business

HFFX: Court of Appeal upholds defeat of incentivisation scheme

Territorial limits on VAT grouping (and on HMRC's power of refusal)

Relief for management expenses

Share sale VAT recovery

Insight alert: Exploring Labour's election tax plans

Hargreaves Property Holdings: withholding on yearly interest

Insight alert: Tax – A shake-up looms

Royal Bank of Canada: A common sense approach to tax treaty interpretation

In Royal Bank of Canada v HMRC [2023] EWCA Civ 695, the Court of Appeal upheld the taxpayer's appeal in a case relating to the interpretation of the …