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In a significant case for insolvency practitioners (IPs), following a judicial review the Administrative Court has held that HMRC can refuse to pay a refund of overpaid VAT to a supplier.
Wragges looks at what is to be in the new government’s legislative programme, what was mentioned in the campaign but has not made it this far and what was done in the Small Business, Enterprise and Employment Act 2015.
The potential issues and planning considerations.
Also; significant rises in the Annual Tax on Enveloped Dwellings.
Principle of the free movement of capital upheld in recent decision.
Several modifications to enterprise tax reliefs were announced in the 2015 Budget. Wragges explores the proposed changes and what they mean to investors and qualifying companies.
After the amendment to the Franco-Luxembourg tax treaty of September 2014 it is the turn of the Franco-German tax treaty, with an amendment concluded on 31 March.
The Budget statement delivered on 19 March 2014 promised some of the most radical changes to pension savings for a generation. Are you ready?
Wragge Lawrence Graham & Co’s tax experts bring you the latest tax law issues and provide action points to help you and your organisation.
This was the finding in GSM Export (UK) Ltd (in Administration) and another v Revenue & Customs Commissioners, in which GSM Export appealed against a refusal of repayment of input tax.
Wragge Lawrence Graham & Co’s French tax experts address some of the main issues that individuals owning French residential property should consider.
In the case of Mehjoo v Harben Barker, the Court of Appeal overturned the earlier decision of the High Court.
Tax support for the UK onshore shale gas industry: an innovative approach to an unconventional fuel reserve
The government is ambitious to support industry in its exploitation of shale gas as a new source of energy supply.