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Across topics and issues, borders and industries, we have the thought leadership you need to stay ahead of changes in the law.

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Insights and Analysis

UK tax relief for green investment by landlords – a way of reaching the UK's net zero target?

24 March 2021

In light of landlords being excluded from the "super-deduction" for capital expenditure announced in the Budget, we consider whether providing tax relief for green investment ...

Insights and Analysis

HMRC change their practice on VAT treatment of lease variations

29 July 2020

HMRC has today published Revenue & Customs Brief 11 of 2020 (RCB), concerning the VAT treatment of lease variations. The RCB represents a change in the way HMRC have treated...

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