Indirect Taxes

• VAT and IPT

- Charge to Tax
- Taxable Person
- Business / Economic Activity
- Applicable Rates of VAT
- Exempt Supplies
- Zero Rated Supplies
- Reduced Rate Supplies
- Input Tax Credits
- Mixed v Composite Supplies
- VAT Groups
- Agency
- Chain of Supply Issues
- Value of Supplies
- Time of Supply
- Place of Supply
- Goods v Services
- Deemed Supplies
- Bad Debt Relief
- Reverse Charge
- Disaggregation
- TOGCs
- Disclosure Obligations
- EU Law
- Unjust Enrichment

• Environmental Taxes and Levies

- Landfill Tax, Aggregates Levy
  and Climate Change Levy
- Charge to Tax / Levy
- Taxable “aggregate”
- Taxable “commodity”
- Taxable “disposal”
- Exemptions
- Excluded Supplies
- Applicable Rates
- Measurement
- Definitions and Characterisation

• Customs Duties

- Classification
- Rates
- Quotas
- Prohibitions / Restrictions
- Valuation
- IPR
- OPR
- Temporary Importation
- Reliefs


Direct Taxes

• Income Tax

- Charge to Tax
- Exemptions
- Allowable Deductions
- Use of losses
- Trading Income
- Employment Income
- IR 35
- Termination Payments
- Property Income
- EMIs, EIS, VCT
- Residency

• Corporation Tax

- Taxable Profits
- Applicable Rate of CT
- Groups and Transactions
  within Groups
- Classification of Income
- Close Companies
- Insolvency and Tax
- Transfer Pricing
- Place of Establishment

• Capital Gains Tax / Corporation
  Tax on Capital Gains

- Charge to Tax
- Reliefs
- Entrepreneurs Relief
- Transfer of Business Assets
- Transactions at Market Value
- Transactions between
  connected parties
- Use of Losses
- Value Shifting

• Capital Allowances

- Plant and Machinery
- Research and Development
- Know How and Patents
- Flat Conversions

 


 

 

 


General Business /
Commercial Disputes

• Contract Disputes

- Formation of Contract
- Breach of Contract
- Failure of Consideration
- Failure of Performance
- Misrepresentation
- Damages
- Specific Performance
- Injunctions
- Restitution

• Non-Contractual Disputes

- Damage to Property
- Trespass
- Interference with Property
- Economic Loss
- Injunctions
- Restitution

• Employment Law Issues

- Breach of Contract
- Wrongful Dismissal
- Unfair Dismissal
- Constructive Dismissal
- Redundancy
- Discrimination Claims
- Remedies
- Termination Payments

• Judicial Review

- JR in the Tax Tribunal
- JR in the High Court
- Actions against HMRC and
  other public bodies