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Tax Aware

Issue 10: November 2019

Tax Aware
Tax, the General Election and the New Year News

Tax, the General Election and the New Year

In light of the upcoming General Election (on 12 December 2019), below are some of the tax policies the Labour Party may reportedly seek to implement if elected.

Rollover relief: HMRC out for a duck News

Rollover relief: HMRC out for a duck

In Leeds Cricket Football & Athletic Co [2019] TC 07362, the Tribunal considered how goodwill may qualify for CGT "rollover relief".

The evolving landscape of IR35 disputes News

The evolving landscape of IR35 disputes

The recent decisions of Paya Limited and others [2019] UKFTT 583 and Christa Ackroyd [2019] UKUT 0326 have shed further light on the application of the IR35 legislation.

PPR: Good news for off-plan purchasers News

PPR: Good news for off-plan purchasers

In Higgins v Revenue and Customs [2019] EWCA Civ 1860, the Court of Appeal reversed the earlier findings which limited principal private residence relief (PPR) where there was a delay between completion and occupation.

Back to back sales prevent VAT TOGC relief News

Back to back sales prevent VAT TOGC relief

In The General Distribution Storage Ltd [2019] TC 07352, the Tribunal discussed the application of the VAT relief available to a qualifying "transfer of a business as a going concern" (TOGC relief) in respect of a series of immediately consecutive transfers.

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