Articles - DAC Beachcroft

Articles by Matt Spencer

Real Estate Tip of the Week: To Repair or Improve – What are the Tax Implications?

Real Estate Tip of the Week: To Repair or Improve – What are the Tax Implications?

The concepts of “repairs” and “improvements” are treated differently for tax purposes and so it is important that property owners take this into accou ...

Real Estate Tip of the Week - SDLT Payment and SDLT Returns –  time frame reducing

Real Estate Tip of the Week - SDLT Payment and SDLT Returns – time frame reducing

The time period for filing an SDLT return and paying the SDLT due will, from 1 March 2019, reduce from 30 days to 14 days.

DAC Beachcroft's Autumn Budget 2018

DAC Beachcroft's Autumn Budget 2018

Our Budget Update on what may be interesting from a tax point of view to the business-community will this year be a bullet point update to ensure it r ...

VAT's The Problem?

VAT's The Problem?

Payments pass between landlords and tenants for many reasons and often it isn't obvious whether VAT should be charged. Often parties want to "play it ...

Taxation of termination payments

Taxation of termination payments

The biggest statutory shake-up in a generation will be happening to the taxation of termination payments with the first wave of changes taking effect ...

DAC Beachcroft's Autumn Budget 2017 Alert

DAC Beachcroft's Autumn Budget 2017 Alert

The abolition of SDLT for some first-time buyers will no doubt grab all the headlines on tomorrow's front pages, but we predict that people will look ...

New corporate offence for failing to prevent tax evasion: Are you prepared?

New corporate offence for failing to prevent tax evasion: Are you prepared?

A new trap will be introduced at the end of September for businesses. In practice, all but the smallest simplest business will need to introduce proce ...