Tax Aware

Tax Aware

Issue 7
CGT changes for disposals of commercial property

CGT changes for disposals of commercial property

On Friday 6 July, the government issued the first draft of the legislation and guidance regarding the taxation of gains from UK land for non-residents.

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Preparing for the unknown: VAT after Brexit

Preparing for the unknown: VAT after Brexit

It has been over two years since the Brexit vote, but a deal is yet to be agreed with Brussels.

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Resi, or Non-Resi, that is the question

Resi, or Non-Resi, that is the question

The distinction between "residential" and "non-residential and mixed use" land has never been more important, particularly when it comes to SDLT rate.

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Entrepreneur's relief and dilution

Entrepreneurs' relief and dilution

Following HMRC's consultation earlier this year (discussed in Issue 5), HMRC has announced that taxpayers who qualify for entrepreneurs' relief ("ER") can continue to do so even if their interest in the company is diluted by new shares being issued to raise funds for the company.

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National Minimum Wage – technical breaches sought out by HMRC

National Minimum Wage – technical breaches sought out by HMRC

As we near the 20th anniversary of the introduction of the National Minimum Wage ("NMW"), HMRC appear to be taking an increasingly strict approach to enforcement of the NMW legislation.

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ENRC v SFO [2018] Civ 2006: the Court of Appeal widens the scope of legal professional privilege

ENRC v SFO [2018] Civ 2006: the Court of Appeal widens the scope of legal professional privilege

In the SFO v ENRC [2018] EWCA Civ 2006, the Court of Appeal held that documents created as part of an internal investigation by Eurasian Natural Resources Corporation ("ENRC") concerning allegations of criminality were protected from disclosure by legal professional privilege.

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