One of the VAT reliefs that charities can benefit from is zero rating the construction of new builds. However, it can be difficult to meet the conditions, as highlighted in a recent case involving Paradise Wildlife Park.
If farmers collaborate, such as sharing land, or reduce their activity as they grow older, is their farmhouse eligible for Agricultural Property Relief (APR)? A recent farmhouse case may provide the answer.
There’s a common misconception that where land has the prospect of planning gain, some or all of that gain may be sheltered by a transfer to a third party, even towards the end of the process.
The new charity Annual Return published by the Charity Commission provides insight into current issues and perceived high-risk areas within the charity sector.
Our VAT team explains the changes to the way HMRC will be dealing with options to tax (OTT) and how this will affect transactions involving land or property.
A new VAT penalty regime applies from 1 January 2023. This is a significant change to the current way that taxpayers are penalised for non-compliance with VAT.
The Bounce Back loan (BBL) scheme was introduced to support businesses during the COVID-19 pandemic. We set out some considerations for companies that have taken out Bounce Back loans and subsequently enter liquidation, including whether there is personal liability for directors.
Whilst vans enjoy favourable benefit in kind tax treatment, what you think is a van may be a car for tax purposes. Tessa discusses HMRC guidance for double cab pick-ups and combi vans.
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