This publication is from our archive and no action should be taken in reliance on it without specific legal advice. You can see our latest publications here. Tax Aware Issue 7: October 2018 Post 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. Post 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. Post 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. Post 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. Post 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. Post 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. Subscribe Never miss a publication by signing up to our mailing list Subscribe Tax Aware: Subscribe
Post 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.
Post 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.
Post 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.
Post 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.
Post 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.
Post 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.