Spring Statement 2019

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Jane Moore rounds up the tax items from the Spring Statement 2019, including Making Tax Digital, structures and buildings allowance, tax avoidance and evasion, national minimum wage, apprenticeship levy and forthcoming papers over the rest of the year.

Case law: Scheme used by landlords to avoid business rates on empty commercial properties is valid

Landlords with unlet, unoccupied commercial properties will welcome a Court of Appeal ruling that a scheme allowing them to avoid paying business rates on them is valid and lawful.

Final stages of the Finance Bill

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As the Finance Bill enters its final stages, Lindsey Wicks provides a comprehensive list of what it contains.

Case law: Retailers may be able to claim refund of rates paid on 'hole-in-the-wall' ATMs

Retailers with hole-in-the-wall ATMs at their premises should consider whether they are entitled to a rates rebate, following a recent Court of Appeal ruling

The challenge of what constitutes immovable property

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Julie Butler of Butler & Co investigates how immovable property should be defined.

Business reacts to Autumn Budget 2017

ICAEW Head of Enterprise Clive Lewis gauges the business reaction to the Chancellor’s Autumn Budget, and finds relief amid EU worries.

Changes affecting foreign domiciliaries and trusts

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Lynnette Bober, deputy chairman of the Tax Faculty’s Private Client Committee, explains the 2017 changes affecting foreign domiciliaries and trusts and how we got there.

Autumn Budget 2017: Devolved taxes

ICAEW Tax Faculty provides analysis of the announcements relating to devolved taxes in the Autumn Budget 2017.

Stamp duty cut little help for Londoners

While the cut in stamp duty may have grabbed the headlines, other changes over property, carried interest and digital taxation will be watched closely by Londoners, says RSM tax partner Dan Robertson.

Budget breakfast briefing hears from the experts

The morning after the Chancellor delivered his Budget speech, LSCA members heard over breakfast from economic experts and tax advisers about the economic outlook and how the tax measures could affect them.