Are new dwellings zero rated for VAT? Not exactly, explains Kevin Hall in Taxation Magazine.

With the UK inflation rate already at a 40 year high, the continuing aftermath of the COVID-19 pandemic, and the general uncertainty surrounding the invasion of Ukraine, the cost of raw materials is rapidly increasing.

As the beginning of the new tax year approached, HMRC was busy. To maximise recoveries to help to pay the national debt, its use of winding-up petitions has been increasing each quarter, resulting in a steady rise in the number of compulsory liquidations of companies. Many tax claims (called Regulation 80 determinations) were also issued before their potential expiry at the end of the tax year. And, to fulfil its announced intention to conclude as many tax avoidance matters relating to loan charges as possible before the end of March 2023, many more taxpayers who HMRC considers to be subject to the loan charge received decisions on what they owe.

As an early Christmas present for those in the planning and development sector, the 2024 NPPF was finally released by the government on 12th December.

2020 has been a year like no other and undoubtedly the major change in this area of law has been the amendment to the Wills Act 1837 which had been unchanged legislation for approaching 200 years.

There is no recognised standard definition of defects. However, a definition that is easy to follow is given in the leading textbook Hudson’s Building and Engineering Contracts.

This article will focus on time limits for judicial review claims in planning cases, more specifically those that are brought out of time, the key considerations when dealing with out-of-time claims and a review of some recent case law.

We address some of the common questions we receive and give an outline of the Act’s purpose, how it works and how to prepare for a claim.

Explore how IP rights protect beautiful creations. Lessons from the WaterRower case and what “artistic craftsmanship” means for your business.

This Part of the Housing & Planning Act 2016 deals with the issues of starter homes and self-build and custom house building.