‘Private Tuition’ of Yoga and Pilates subject to VAT at 20% HMRC have successfully defended two separate Tribunal cases involving…

Donations from a company to its parent charity ICAEW has issued a technical release on gift aid donations from a…

The 2014 Autumn Statement contained a large number of detailed proposals on tax and spending, some of which were only…

Carrier Bag Charge Scotland   From the 20 October 2014, legislation passed by the Scottish Government requires all retailers to…

Land & Buildings Transaction Tax The first of the devolved taxes, Land and Buildings Transaction Tax (LBTT), comes into force…

Property ‘Exclusive of VAT’ contract challenged A recent decision by the Court of Appeal held that a property buyer was…